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 Cash Accounts Receivable Interest Receivable Debits Credits $ 32,300 11,700 0 Supplies 4,200 Prepaid Rent 9,400 Land 100,000 Notes Receivable 42,000 Accounts Payable $ 11,000 Salaries Payable 0 Deferred Revenue. 6,400 Utilities Payable. Common Stock Retained Earnings Service Revenue 0 129,600 23,000 64,200 0 Interest Revenue Salaries Expense 30,000 Rent Expense 0 Supplies Expense 0 Utilities Expense Totals 4,600 $234,200 $234,200 In addition, the company had the following year-end adjusting entries.