Account CANT paid 10 Peptament Se equipment $152.000 28.000 2.800 182,000 425,000 se equipment 13. 15 Notes payable neamed training revenue $164.000 400 te Ben Geson, capital 19600 48 Training revenue 12 Ben Geson, withdrawals 160.000 72.000 451.400 30 Salaries expense 21 other expenses 22 Totale 20 Arena rental expense 350,000 550.000 168,000 7,600 $1.350,400 $1.350.400 Additional information available at year-end: the arena. The Prepaid Arena Rental of $182,000 was paid on February 1, 2020. It represents seven months A count of the Repair Supplies at year-end revealed that $1,900 had been used. Annual depreciation of the skate equipment was $82,000. $12,600 that had not yet been earned. A review of the Unearned Training Revenue account at year-end showed that included in the Accrued salaries of $58,000 had not been recorded at year-end. Interest of $1,800 had accrued regarding the Notes Payable. On amount is included in the Training Revenue balance. - need correcting e On June 5, 2020, cash of $92,000 was received for 2020/2021 training sessions (lessons be uired Prepare the annual adjusting entries on June 30, 2020, for each of (a) through (g