Information for adjustments is as follows: a. As of December 31, employees had eamed $1300 of unpaid and unrecorded series. The next payday is January 4, at which time $1,625 of salaries will be paid b. The cost of supplies still available at December 31 is $1,400 c. The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December 31 is $1.000. The next interest payment, at an amount of $1200, is due on January 15 d. Analysis of the uneared member fees account shows $1200 remaining uneared at December 31 e. In addition to the member fees included in the revenue account balance, the company has earned another $9.800 in unrecorded fees that will be collected on January 31 The company is also expected to collect $10.000 on that same day for new fees earned in January f. Depreciation expense for the year is $20,000 Pest Closing General General Requirement Income Journal St Owners Trial Balance Ledger Equity Prepare the required adjusting entries and closing entries for Smith Engineering View transaction list Journal entry worksheet 1 2 3 4 5 6 7 8 9 10 > A As of December 31, employees had earned $1.300 of unpaid and unrecorded salaries. The next payday is January 4, at which time $1,625 of salaries will be paid. Record the required adjusting entry any. Date Account Title Cred Dec 31 Record entry Gear View generala ype here to search 80 a Unadjusted General Ledger Account Supplies Debit No. Debit Credit No Credit Date Dec 31 Balance 87,100 Date Dec 31 Balance 7.000 Equipment No. Debit Credit No Date Dec 31 Balance 100.000 Accumulated depreciation - Equipment Date Debit Credit Balance Dec 31 40,000 Uneamed member fees Debit Credit Long term notes payable Debit Credit No. No Date Dec 31 Balance 15,500 Date Dec 31 Balance 80,000 S. Smith, Capital Debit Credit S. Smith, Withdrawals Debit Credit No No. Date Balance 50.000 Date Dec 31 Balance 20,000 Dec 31 Member fees earned Debit Credit Salaries expense Debit Credit No No. Date Dec 31 Balance 44,000 Date Dec 31 Balance 13,000 Interest expense Debit Credit No Date Dec 31 Balance 2,400 (General Journal Trial Balance > Unadjusted SMITH ENGINEERING Trial Balance December 31, 2019 Credit $ Debit 87.100 7.000 100.000 Account Title Cash Supplies Equipment Accumulated depreciation Equipment Uneamed member tees Long-term notes payable s. Smith, Capital As Smith. Withdrawals Member fees comed Salaries expense 40,000 15.500 80,000 30.000 20,000 44,000 13.000 2.400 229,500 5 Total 229.600 The unadjusted trial balance for Smith Engineering as December 31 is provided on the trial balance tab. Information for adjustments is as follows: Ae Af Dansk Information for adjustments is as follows: a. As of December 31, employees had eamed $1300 of unpaid and unrecorded series. The next payday is January 4, at which time $1,625 of salaries will be paid b. The cost of supplies still available at December 31 is $1,400 c. The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December 31 is $1.000. The next interest payment, at an amount of $1200, is due on January 15 d. Analysis of the uneared member fees account shows $1200 remaining uneared at December 31 e. In addition to the member fees included in the revenue account balance, the company has earned another $9.800 in unrecorded fees that will be collected on January 31 The company is also expected to collect $10.000 on that same day for new fees earned in January f. Depreciation expense for the year is $20,000 Pest Closing General General Requirement Income Journal St Owners Trial Balance Ledger Equity Prepare the required adjusting entries and closing entries for Smith Engineering View transaction list Journal entry worksheet 1 2 3 4 5 6 7 8 9 10 > A As of December 31, employees had earned $1.300 of unpaid and unrecorded salaries. The next payday is January 4, at which time $1,625 of salaries will be paid. Record the required adjusting entry any. Date Account Title Cred Dec 31 Record entry Gear View generala ype here to search 80 a Unadjusted General Ledger Account Supplies Debit No. Debit Credit No Credit Date Dec 31 Balance 87,100 Date Dec 31 Balance 7.000 Equipment No. Debit Credit No Date Dec 31 Balance 100.000 Accumulated depreciation - Equipment Date Debit Credit Balance Dec 31 40,000 Uneamed member fees Debit Credit Long term notes payable Debit Credit No. No Date Dec 31 Balance 15,500 Date Dec 31 Balance 80,000 S. Smith, Capital Debit Credit S. Smith, Withdrawals Debit Credit No No. Date Balance 50.000 Date Dec 31 Balance 20,000 Dec 31 Member fees earned Debit Credit Salaries expense Debit Credit No No. Date Dec 31 Balance 44,000 Date Dec 31 Balance 13,000 Interest expense Debit Credit No Date Dec 31 Balance 2,400 (General Journal Trial Balance > Unadjusted SMITH ENGINEERING Trial Balance December 31, 2019 Credit $ Debit 87.100 7.000 100.000 Account Title Cash Supplies Equipment Accumulated depreciation Equipment Uneamed member tees Long-term notes payable s. Smith, Capital As Smith. Withdrawals Member fees comed Salaries expense 40,000 15.500 80,000 30.000 20,000 44,000 13.000 2.400 229,500 5 Total 229.600 The unadjusted trial balance for Smith Engineering as December 31 is provided on the trial balance tab. Information for adjustments is as follows: Ae Af Dansk