For problems, 1-4 only adjusting entries are needed. If no adjusting entry is needed, explain why

The Georgia Gun Club adjusts its accounts monthly and closes its accounts annually. Club mem- bers pay their annual dues in advance by January 4. The entire amount is initially credited to Unearned Membership Dues. At the end of each month, an appropriate portion of this amount is credited to Membership Dues Earned. Guests of the club normally pay their fees before being allowed to use the facilities. The amounts collected are credited to Guest Fee Revenue at the time of receipt. Certain guests, however, are billed at the end of the month. The following information is available as a source for preparing adjusting entries at December 31: 1. Salaries earned by the club's employees that have not yet been recorded or paid amount to S13,600. 2. The Georgia State Police used the club's facilities for target practice on December 30 of the current year. At December 31, the $3,200 owed by the state police for guest fees had not yet been recorded or billed. 3. Membership dues earned in December, for collections received at the beginning of the year, amount to $140,000. 4. Depreciation of the furniture and fixtures in the clubhouse is based on an estimated life of eight years. These items had originally been purchased for140'000$ The straight-line method is used. (Note: The clubhouse building was constructed in 1956 and is fully depreciated.)