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

Adjustments Columns

Columns in accounting records used to make necessary modifications to account balances before preparing the final financial statements.

Adjusted Trial Balance

A financial statement that displays all balances of accounts after adjustments have been made, used to prepare final financial statements.

Unadjusted Trial Balance

A list of all the general ledger accounts and their balances at a specific point in time before any adjustments are made for the accounting period.