Aspin Hockey Training Inc. prepares adjustments annually and showed the following on its June 30, 2020, year-end. The unadjusted Trial Balance as below:

Aspin Hockey Training Inc. prepares adjustments annually and showed the following on its June 30, 2020, year-end. The unadjusted Trial Balance as below: Adjusted Trial Balance Debit Credit Account Cash Accounts receivable Repair supplies Prepaid arena rental Hockey equipment Accumulated depreciation, Hockey equipment Accounts payable Unearned training revenue Notes payable Frank Gibson, capital Frank Gibson, withdrawals Training revenue Salaries expense Arena rental expense Other expenses Totals Aspin Hockey Training Trial Balances 30-Jun-20 Unadjusted Trial Balance Adjustments Debit Credit Debit Credit $112,000.00 $ 28,000.00 $ 2,800.00 $182,000.00 $428,000.00 $ 164,000.00 $ 5,400.00 $ 19,600.00 $ 160,000.00 $ 451,400.00 $ 72,000.00 $ 550,000.00 $350,000.00 $168,000.00 $ 7,600.00 $1,350,400 $1,350,400 1. Prepare the "Adjustments "each additional information available below at year-end, and fill out the "Adjustments" 1. The Prepaid Arena Rental of $182,000 was paid on February 1, 2020. It represents seven months of rent on the arena. b. Annual Depreciation of the skate equipment was $82,000. c. A review of the Unearned Training Revenue account at year-end showed that included in the balance was $12,600 that had not yet been earned. d. Accrued salaries of $58,000 has not been recorded at year-end. e. Interest of $1,800 had accrued regarding the Note Payable. Prepare Adjusted Trial Balance based on the Unadjusted Trial Balance from question and Adjustments from Part I. Fill out the Adjusted Trial Balance section as format provided above