Golf Academy, Incorporated, provides private golf lessons. Its unadjusted trial balance at December 31, 2021, follows, along with information about selected accounts. Account Names Debit Credit Further Information Cash $ 31,700 As reported on December 31 bank statement. Supplies 560 Based on count, only $180 of supplies still exist. Deferred Revenue $ 3,280 Of this amount, $2,800 was received for December lessons and $480 for January lessons. Salaries and Wages Payable 0 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. Income Tax Payable 0 The company has paid last years income tax but not this years tax. Interest Payable 0 The company has not paid the $100 of