Journal entries 1-6 questions listed in the first picture.

7.) Record the entry to close the revenue account(s)

8.) Record the entry to close the expense account(s).

9.) Record the entry to close income statement.

10.) Record the entry to close the owners withdrawals account.

GL0404 . Based on Problem 4-6A LO P4 The unadjusted trial balance for Stam Consulting as December 31 is provided on the trial balance tab. Information for adjustments is as follows: 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. b. The cost of supplies still available at December 31 is $1,600. c. The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December 31 is $1,075. The next interest payment, at an amount of $1,290, is due on January 15. d. Analysis of the unearned member fees account shows $2.600 remaining unearned at December 31. e. In addition to the member fees included in the revenue account balance, the company has earned another $12,300 in unrecorded fees that will be collected on January 31. The company is also expected to collect $13,000 on that same day for new fees earned in January f. Depreciation expense for the year is $23,000. Requirement General Journal General Ledger Trial Balance Income Statement St Owners Equity Balance Sheet Post Closing Journal entry worksheet 2 3 4 5 6 7 8 9 10 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, if any. Note: Enter debits before credits. Account Title Debit Credit Date Dec 31 Record entry Clear entry View general journal Unadjusted STAM CONSULTING Trial Balance December 31, 2019 Account Title Credit Cash Debit 156,920 8,000 115,000 Supplies Equipment Accumulated depreciation - Equipment Unearned member fees Long-term notes payable J. Stam, Capital J. Stam, Withdrawals Member fees earned Salaries expense Interest expense Total 46,000 19,500 86,000 114,000 24,000 58,000 17,000 2,580 323,500 $ 323,500