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 on the arena. b. A count of the Repair Supplies at year-end 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 account at year-end showed that included in the balance was $12,600 that had not yet been eamed. e. Accrued salaries of $58,000h a d not been recorded at year-end. f. Interest of $1,800 had accrued fegarding the Notes Payable. g. On June 5, 2017, cash of $92,000 was received for 2017/2018 training sessions (lessons begin in October). This amount is included in the Training Revenue balance. Required Prepare the annual adjusting entries on June 30,2017 , for each of (a) through (g) above