a. As of December 31, employees had earned $1300 of unpaid and unrecorded salaries. The next payday is January 4, at which time $1,625 of salaries will be paid. b. The cost of supplies still available at December 31 is $1.400. c. The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December 31 is $1,000. The next interest payment, at an amount of $1,200, is due on January 15. d. Analysis of the unearned member fees account shows $1,200 remaining unearned at December 31 e. In addition to the member fees included in the revenue account balance, the company has earned another $9,800 in unrecorded fees that will be collected on January 31. The company is also expected to collect $10,000 on that same day for new fees earned in January t. Depreciation expense for the year is $20,000. Requirement General Journal General Ledger Trial Balance Income Statement St Owners Equity Balance Sheet Post Closing Prepare the required adjusting entries and closing entries for Smith Engineering. View transaction list Journal entry worksheet 1 2 4 5 6 7 8 9 10 > As of December 31, employees had earned $1,300 of unpaid and unrecorded salaries. The next payday is January 4, at which time $1,625 of salaries will be paid. Record the required adjusting entry, if any Note: Enter debits before credits Date Account Title Credit Dec 31 Salaries payable Salaries expense Debit 1,300 1,300 Record entry Clear entry View general journal Unadjusted SMITH ENGINEERING Trial Balance December 31, 2019 Account Title Debit Credit 87.100 7,000 100.000 Cash Supplies Equipment Accumulated depreciation - Equipment Uneared member fees Long-term notes payable s. Smith, Capital s. Smith, Withdrawals Member fees earned Salaries expense Interest expense Total 40,000 15.500 80.000 50.000 20.000 44,000 13,000 2,400 229,500 $ $ 229,500 (General Ledger Income Statement >