The following six-column table for Hawkeye Ranges includes the unadjusted trial balance as of December 31.

Required
1. Complete the six-column table by entering adjustments that reflect the following information.

a. As of December 31, employees had earned $1,200 of unpaid and unrecorded salaries. The next payday is January 4, at which time $1,500 of salaries will be paid.

b. Cost of supplies still available at December 31 total $3,000.

c. An interest payment is made every three months. The amount of unrecorded accrued interest at December 31 is $1,875. The next interest payment, at an amount of $2,250, is due on January 15.

d. Analysis of Unearned Revenue shows $5,800 remaining unearned at December 31.

e. Revenue of $9,300 is accrued for services provided. Payment will be collected on January 31.
Depreciation expense is $15,000.
Prepare journal entries for adjustments entered in the six-column table for part 1.
Prepare journal entries to reverse the effects of the adjusting entries that involve accruals.
Prepare journal entries to record cash payments and cash collections described in part 1 for January.

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Account Title Cash Accounts receivable Supplies Equipment Accumulated depreciation-Equipment Interest payable Salaries payable Unearned revenue Notes payable Common stock Retained earnings Dividends Services revenue Depreciation expense-Equipment Salaries expense Interest expense Supplies expense Totals Unadjusted Trial Balance Cr. Dr. $ 14,000 0 6,500 135,000 21,125 $ 30,000 0 0 15,000 75,000 20,000 30,250 42,000 0 30,000 5.625 0 $212,250 $212,250 Adjustments Dr. Cr. Adjusted Trial Balance Cr. Dr.