Golf Academy, Incorporated, provides private golf lessons. Its unadjusted trial balance at December 31, 2021, follows, along with information about selected accounts. Account Names Cash Supplies Deferred Revenue Salaries and Wages Payable Debit $ 31,700 560 Credit Further Information As reported on December 31 bank statement. Based on count, only $180 of supplies still exist. Of this amount, $2,800 was received for $ 3,280 December lessons and $480 for January lessons. 0 0 2,800 Employees were paid $2,200 for 10 days of work through December 28. They have not yet been paid for work on December 29 and 30. The company has paid last year's income tax but not this year's tax. The company has not paid the $100 of interest owed on its notes payable for the current period. This one-year note was taken out this year on December 1. This amount was contributed for common stock in prior years. Income Tax Payable Interest Payable Notes Payable (long-term) 12,000 Common Stock 1,000 Retained Earnings This is the balance reported at the end of last year. Service Revenue Salaries and Wages Expense 35,900 Supplies Expense 2,200 Interest Expense Income Tax Expense Totals $ 70,360 $ 70,360 Most customers pay cash for lessons each 51,280 time they are provided, but some customers pay in advance. Employees worked through December 30 but did not work on December 31. This is the cost of supplies used through November 30. The company has not paid the $100 of interest owed on its notes payable for the current period. The company has an average tax rate of 30%. . Name the five pairs of balance sheet and income statement accounts that require adjustment and indicate the amount of adjustment for each pair. Answer is complete but not entirely correct. Adjustment Balance sheet account (1) Deferred Revenue Related income statement account Service Revenue Amount $ 2,800 (2) Interest Payable Interest Expense 120 (3) Salaries and Wages Payable Salaries and Wages Expense 440 (4) Supplies Supplies Expense 380 (5) Income Tax Payable Income Tax Expense 3,954