Additional information available at year-end: a. The Prepaid Arena Rental of $182,000 was paid on February 1, 2017. It represents seven months of rent b. A count of the Repair Supplies at yearend revealed that $1,900 had been used. C. Annual depreciation of the skate equipment was $82,000. d. A review of the Uneamed Training Revenue accorult at year-end showed that included in the balance we that had not yet been earned. e. Accrued salaries of $58,000 had not been recorded at year-end. f. Interest of $1,800 had accrued regarding the Notes Payable. g. On June 5, 2017, cash of $92,000 was received for 2017x2018 training sessions (lessons begin in Octob amormt is included in the Training Revenue balance. Required Prepare the annual adjusting entries on June 30, 2017, for each of (a) through (g) above