$52$ Skate TrainingWorksheetJune $30,20$XXAdjusted Trial BalanceAdjustmentsAdjusted Trial BalanceAccountDRCRDRCRDRCRCash$112,000$Accounts Receivable$28,000$Repair Supplies$2,800$Prepaid Arena Rental$182,000$Skate Equipment$428,000$Accum Deprec. Skate Equip$164,000$Accounts Payable$5,400$Salaries PayableInterest PayableUnearned Training Revenue$19,600$Notes Payable$160,000$Ben Gibon, Capital$451,400$Ben Gibon, Withdrawal$72,000$Training Revenue$550,000$Salaries Expense$350,000$Arena Rental Expense$168,000$Interest Expense$7,600$Repair Supplies ExpenseTotals$1,350,4001,350,4001,350,400$B$52$ Skate Training prepares adjustments annually and showed the following on its June $30,20$XX$,$ year$-$end: Complete the following Worksheet. Additional information available at year$-$end: a$)$ A count of the Repair Supplies at year$-$end revealed that $$1,900$ had been used.b$)$ A review of the Unearned Training Revenue account at year$-$end showed that included in the balance was $$12,600$ that had not yet been earned.c$)$ Accrued salaries of $$58,000$ had not been recorded at year$-$end.d$)$ Interest of $$1,800$ had accrued regarding the Notes Payable.Prepare the annual adjusting entries on June $30,20$XX$,$ for each of $($a$)$ through $($d$)$ above and complete the Adjustments and Adjusted Trial Balance Columns