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 Debit $ 32,400 700 Deferred Revenue Salaries and Wages Payable Income Tax Payable Interest Payable Notes Payable (long-ters) Credit Further Information As reported on December 31 bank statement. Based on count only $250 of supplies in exist of this amount, $2,900 was received for $ 2,300 December lessons and $300 for January lessons Employees were paid $1,500 for 10 days of o work through December 28 They have not yet been paid for work on December 29 and 302 The company has paid last year's income tax but not this year's tax The company has not paid the $125 of o interest owed on its notes payable for the current period 15,000 This one year note was taken out this year on December 1 This amount was contributed for common stock 1,000 in prior years This is the balance reported at the end of 3,500 last year Most customers pay cash for Lessons each 50,800 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 $125 of interest owed on its notes payable for the current period The company has an average tax rate of 20% $ 72,600 Common Stock Retained Earnings Service Revenue Salaries and Wages Expense 36,600 Supplies Expense 2,900 Interest Expense Income Tax Expense Totals $ 72,600 CP4-4 (Algo) Part 2 2. Name the five pairs of balance sheet and income statement accounts that require adjustment and indicate the amount of adjustment for each pair