The Unadjusted Trial Balance columns of a work sheet total $84,000. The Adjustments columns contain entries for the following: Office supplies used during the period, $1,200. Expiration of prepaid rent, $700. Accrued salaries expense, $500. Depreciation expense, $800. Accrued service fees receivable, $400. What is the Adjusted Trial Balance columns total? Problem 2 (35 points) Based on the adjusted trial balance shown below, prepare a classified balance sheet for Focus Package Delivery. FOCUS PACKAGE DELIVERY Adjusted Trial Balance December 31 Debit Credit Cash Accounts receivable Supplies Long-term investments 18,200 34,200 2,100 25,000 Delivery equipment Accumulated depreciation- Deliv 11,080 Intangible assets 16,000 Accounts payable Wages 4,120 20,000 10,000 30,400 Long-term notes payable Common stock Retained earnings Dividends Delivery fees earned Rent expense Wages expense Supplies expense Depreciation expense-Delivery equipment Interest ex Utilities expense Totals 15,000 145,000 8,000 62,000 2,500 4,050 1,000 75 236,800 236,800 $2,000 of the long-term note payable is due during the next year