what is the unadjusted trail balance Journal entries will be as follows:

Particulars Debit (in $) Credit (in $)

1. Rent Expense Account .......dr. $3,000

To Cash Account $3,000

4. Advertisement Expense Account ............dr. $2,500

To Cash Account $2,500

5. Supplies Account ..........dr. $1,800

To Cash Account $1,800

6. Office Equipment Account .......dr. $13,900

To Accounts Payable Account $13,900

12. Cash Account ..........dr. $14,770

To Accounts Receivable Account $14,770

20. Accounts Payable Account ........dr. $1,475

To Cash Account $1,475

27. Miscellaneous Expense Account ........dr. $700

To Cash Account $700

30. Utility (heating) Expense Account ...........dr. $610

To Cash Account $610

31. Cash Account ........dr. $37,300

To Fees Earned Account $37,300

31. Utility (electricity) Expense Account ...........dr. $900

To Cash Account $900

31. Dividends Account ..........dr. $800

To Cash Account $800