Crimson Tide Music Academy offers lessons in playing a wide range of musical instruments. The unadjusted trial balance as of December 31, 2024, appears below. December 31 is the company's fiscal year-end. Accounts Debits Credits Cash $ 48,300 Accounts Receivable 13,300 Interest Receivable 0 Supplies 5,800 Prepaid Rent 11,000 Land 116,000 Notes Receivable 58,000 Accounts Payable $ 13,400 Salaries Payable 0 Deferred Revenue 7,200 Utilities Payable 0 Common Stock 166,400 Retained Earnings 25,400 Service Revenue 80,200 Interest Revenue 0 Salaries Expense 34,000 Rent Expense 0 Supplies Expense 0 Utilities Expense 6,200 Totals $ 292,600 $ 292,600 In addition, the company had the following year-end adjusting entries. Tran