6 Part 1 of 5 1.53 points 02:15:39 Crimson Tide Music Academy offers lessons in playing a wide range of musical instruments. The unadjusted trial balance as of December 31, 2021, appears below. December 31 is the company's fiscal year-end. Accounts Cash Debits Credits $ 10,300 Accounts Receivable 9,500 Interest Receivable Supplies 2,000 Prepaid Rent 7,200 Land 78,000 Notes Receivable 20,000 Accounts Payable $ 7,700 Salaries Payable Deferred Revenue 5,399 Utilities Payable Common Stock Retained Earnings 79,000 19,700 42,200 Service Revenue Interest Revenue Salaries Expense 24,500 Rent Expense Supplies Expense Utilities Expense Totals 2,400 $153,999 $153,999 In addition, the company had the following year-end adjusting entries. Debits Credits a. Salaries Expense Salaries Payable 2,100 2,100 b. Interest Receivable 800 Interest Revenue 800 c. Supplies Expense 1,300 Supplies 1,300 d. Deferred Revenue 3,399 Service Revenue 3,300 e. Rent Expense 5,400 Prepaid Rent 5,400 f. Utilities Expense 200 Utilities Pavable 200