i Data Table Tighe Electronics Company Unadjusted Trial Balance March 31, 2016 Balance Account Title Debit Credit Cash 3,600 Accounts Receivable 38,000 Interest Receivable 0 45,400 5,700 131,500 Merchandise Inventory Office Supplies Equipment Accumulated DepreciationEquipment Accounts Payable Salaries Payable Interest Payable 37,900 15,600 0 0 Unearned Revenue 13,100 i Data Table Unearned Revenue 13,100 Notes Payable, long-term 51,000 67,200 Tighe, Capital Tighe, Withdrawals 28,000 Sales Revenue 292,000 Sales Returns and Allowances 8,000 Sales Discounts 3,500 Interest Revenue 0 Cost of Goods Sold 160,600 21,000 15,800 Salaries Expense (Selling) Rent Expense (Selling) Salaries Expense (Administrative) Utilities Expense (Administrative) Depreciation ExpenseEquipment (Administrative) 5,700 10,000 0 0 Interest Expense $ 476,800 $ 476,800 Total Tighe Electronics Company uses a perpetual inventory system. The unadjusted trial balance for Tighe Electronics Company at March 3 B (Click the icon to view the unadjusted trial balance.) Read the requirements. Requirement 1. Journalize the adjusting entries using the following data: (Record debits first, then credits. Select the explanation on the table.) a. Interest revenue accrued, $100. Date Accounts and Explanation Debit Credit Mar. 31 Interest Receivable 100 Adj. (a) Interest Revenue 100 To accrue interest revenue. b. Salaries (Selling) accrued, $2,400. Date Accounts and Explanation Debit Credit Mar. 31 Adj. (b)