e)wages of $20,000 are owed but unpaid and not recorded

f) 6 months interest at 6% on the note was paid on March 31st. Interest period from April 1st to june 30th is not paid and not recorded

g) income tax of $90,000 is owed but not recorded or paid

Calculate and record adjustments

Account $ 31,000 $ 159,000 $ 42,000 $ 9,500 $ 1,105,000 $ 204,000 $ 80,900 Cash Accounts Receivable Inventory Prepaids Equipment Accumulated Depreciation - Equipment Other Assets Accounts Payable Unearned Revenue Notes Payable (Due 2026) Common Shares Revenue Salaries Expense Rent Expense Interest Expense $ 94,000 $ 35,000 100,000 $ 364,750 $ 1,298,000 $ 237,000 $ 329,000 $ 102,350 $ 2,095,750 $ 2,095,750 The following was reviewed with William and Laura and agree to the following adjustments for the year ended June 30: a) Physical Inventory counts shows $16,500 of supplies on hand. b) Prepaid rent at June 30 should be $5,000. c) Depreciation for 2021 is $55,000. d) Unearned Revenue should be 31,000