Crimson Tide Music Academy offers lessons in playing a wide range of musical instruments. The unadjusted trial balance as of December 31, 2021, appears below. December 31 is the company's fiscal year-end. Accounts Debits Credits Cash Accounts Receivable. Interest Receivable. Supplies $ 32,300 11,700 0 4,200 Prepaid Rent 9,400 Land 100,000 Notes Receivable 42,000 Accounts Payable $ 11,000 Salaries Payable. 0 Deferred Revenue 6,400 0 Utilities Payable Common Stock Retained Earnings Service Revenue Interest Revenue Salaries Expense 30,000 Rent Expense 0 Supplies Expense 0 Utilities Expense 4,600 Totals $234,200 129,600 23,000 64,200 0 $234,200 In addition, the company had the following year-end adjusting entries. Debits Credits a. Salaries Expense 3,200 Salaries Payable 3,200 b. Interest Receivable 1,900 Interest Revenue 1,900 e. Supplies Expense 2,400 Supplies 2,400 d. Deferred Revenue 4,400 Service Revenue 4,400 e. Rent Expense 6,500