Make journal entries and make the changes to the mistakes made in LINED JOURNAL.

Question 3 Cullumber Company has the following balances in selected accounts on December 31, 2017. Cullumber has a calendar year end. Accounts Receivable Accumulated Depreciation-Equipment Equipment 6,300 Interest Payable 0 Notes Payable 9,300 Prepaid Insurance 2,244 Salaries Payable 0 Supplies 2,400 Unearned Revenue 34,200 All the accounts have normal balances. The information below has been gathered at December 31, 2017. 1. Cullumber Company borrowed $9,300 by signing a 4%, one-year note on September 1, 2017. 2. A count of supplies on December 31, 2017, indicates that supplies of $820 are on hand. 3. Depreciation on the equipment for 2017 is $770. 4. Cullumber Company paid $2,244 for 12 months of insurance coverage on June 1, 2017. 5 . On December 1, 2017, Cullumber collected $34,200 for consulting services to be performed evenly from December 1, 2017, through March 31, 2018. 6. Cullumber performed consulting services for a client in December 2017. The client will be billed $3,000. Payment from the customer is expected on January 15, 2018. 7 . Cullumber Company pays its employees total salaries of $10,000 every Wednesday for the preceding five-day week (Monday through Friday). On Wednesday, January 3, 2018, employees were paid for the last five weekdays of 2017.Question 3 Accounts Payable Accounts Receivable Accumulated Depreciation - Building Accumulated Depreciation - Equipment Accumulated Depreciation - Furniture Accumulated Depreciation - Vehicles Admission Expense Admission Revenue Advertising Expense Building Cash Commission Revenue Depreciation Expense Equipment Fees Earned Fuel Expense Furniture Insurance Expense Interest Expense Interest Payable Interest Receivable Interest Revenue Land Mortgage Payable No Entry Notes Payable Notes Receivable Office Expense Prepaid Advertising Prepaid Expenses Prepaid Insurance Prepaid Rent Rent Expense Rent Payable Rent Revenue Repairs Expense Salaries Expense Salaries Payable Service Revenue Supplies Supplies Expense Telephone Expense Unearned Rent Revenue Unearned Revenue Unearned Revenue-Loyalty Program Unearned Service Revenue Utilities Expense Vehicles