give me accurate answer. because i am practicing accounts and I don't know this method

The unadjusted trial balance for Lewis Fitness Centre as of December 31, 2020, follows: Credit Debit $ 22,000 0 9,000 300,000 $ 30,000 0 Account Cash Accounts receivable Supplies Equipment Accumulated depreciation equipment...... Interest payable Salaries payable Unearned membership revenue Notes payable... Bev Lewis, capital Bev Lewis, withdrawals Membership revenue Depreciation expense, equipment. Salaries expense. Interest expense Supplies expense Totals 48,000 100,000 116,500 60,000 180,000 0 76,000 7.500 $474.500 $474,500 Information necessary to prepare adjusting entries is as follows: a. As of December 31, employees have earned $1,600 of unpaid and unrecorded wages. The next payday is January 8, and the total wages to be paid will be $2,400. b. The cost of supplies on hand at December J1 is $3.600 c. The note payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December 31 is $2,500, and the next payment is due on January 15. This payment will be $3,000 d. An analysis of the unearned membership revenue shows that $32,000 remains unlearned at December 31. e. In addition to the membership revenue included in the revenue account the company has earned another $24.000 in revenue that will be collected on January 21. The company is also expected to collect $14.000 on the same day for new revenue during January 1. Depreciation expense for the year is $30,000