a. As of December 31, employees had earned $1,048 of unpaid and unrecorded salaries. The next payday is January 4, at which time $1,865 of salaries will be paid. b. The cost of supplies still available at December 31 is $3,157 c. The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December 31 is $1,200. The next interest payment, at an amount of $1.440, is due on January 15. d. Analysis of the unearned member fees account shows $6,548 remaining unearned at December 31 e. In addition to the member fees included in the revenue account balance, the company has earned another $10,543 in unrecorded fees that will be collected on January 31. The company is also expected to collect $8,000 on that same day for new fees earned in January f. Depreciation expense for the year is $14,884. Required: 1. Complete the six-column table by entering adjustments that reflect the above information. 2. Prepare journal entries for the adjustments entered in the six-column table for Requirement 1. 3. Prepare journal entries to reverse the effects of the adjusting entries that involve accruals. 4. Prepare jour entries to record the cash payments and cash collections described for January. (Assume reversing entries were prepared.) Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Complete the six-column table by entering adjustments that reflect the above information Adjustments Dr. Cr. Adjusted Trial Balance Dr. Cr. $ Account Title Cash Accounts receivable Supplies Equipment Accumulated depreciation Equipment Interest payable Salaries payable Uneamed member fees Notes payable P. Hawkeye, Capital P. Hawkeye, Withdrawals Member fees earned HAWKEYE RANGES Partial Work Sheet December 31 Unadjusted Trial Balance Dr. Cr. 15,200 0 6,430 155,040 $ 29,768 0 0 16,370 48,000 79,660 22,800 62,016 0 Depreciation expense-Equipment Salaries expenso Interest expense Sunglinsen 32.744 3.600