The unadjusted trial balance of Froyer Investment Advisers at December 31, 2025, and the data for the adjustments follows: Cash 29,000 Accounts Rec. 50,000 Supplies 8,000 Equipment 27,000 Accum. Depr. 19,000 Adjustments Accounts Pay 14,000 Salaries Pay. Unearn. Rev. Note Pay. (I/t) 25,000 Common Stk 22,000 Ret Earnings 18,000 4,000 a. Unearned Revenue earned during the year, $200. b. Supplies on hand, $3,500. d. e. Depreciation for the year, $2,000. Accrued Salaries Expense, $5,500. Accrued Service Revenue, $5,000 C D Dividends 27,000 Service Rev. 94,000 Ins. Exp. 2,000 Salaries Exp. 36,000 Supplies Exp. Interest Exp. 5,000 Rent Exp. 12,000 Denr Fxn Done