The Unadjusted Trial Balance for Hawkeye Ranges as of December 31 is presented in requirement 1. The following additional information relates to the required year-end adjustments.
As of December 31, employees had earned $731 of unpaid and unrecorded salaries. The next payday is January 4, at which time $1,301 of salaries will be paid.
Cost of supplies still available at December 31 total is $2,202.
An interest payment is made every three months. The amount of unrecorded accrued interest at December 31 is $1,350. The next interest payment, at an amount of $1,620, is due on January 15.
Analysis of Unearned Revenue shows $4,566 remaining unearned at December 31.
Accrues $7,352 of revenue for services provided. Payment will be collected on January 31.
Depreciation expense is $10,380.
Required:
Complete the six-column table by entering adjustments that reflect the above information.