The Unadjusted Trial Balance columns of a work sheet total $84,000. The Adjustments columns contain entries for the following:1. Office supplies used during the period, $1,200. 2. Expiration of prepaid rent, $700. 3. Accrued salaries expense, $500. 4. Depreciation expense, $800. 5. Accrued service fees receivable, $400. The Adjusted Trial Balance columns total is:

A. $84,000.
B. $80,400.
C. $85,700.
D. $85,900.
E. $87,600.


Answer: C

Business

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