Kinokawa Consultants Company’s trial balance on December 31, 2014, follows.The following information is also available: Ending inventory of office supplies, Prepaid rent expired, Depreciation of office equipment for the period, Interest accrued on the note payable, Salaries accrued at the end of the period, Service revenue still unearned at the end of the period, Service revenue earned but not billed, REQUIRED Open T accounts for the accounts in the trial balance plus the following: Interest Payable; Salaries Payable; Office Supplies Expense; Depreciation Expense—Office Equipment; and Interest Expense. Enter the account balances.Determine the adjusting entries and post them directly to the T accounts.Prepare an adjusted trial balance.4. ACCOUNTING CONNECTION Which financial statements do each of the above adjustments affect? What financial statement is not affected by the adjustments?