Need to find:

1. Journal Entries

2. Income Statement

3. Statement of Change in Equity

4. Balance Sheet

Problem: B52 Skate Training prepares adjustments annually and showed the following on its June 30, 2020, year-end: B52 Skate Training Unajusted Trial Balance June 30, 2020 Unadjusted Trial Balance Account Debit Credit Debit Credit Debt Cred Cash 112.000 28 pogl 2.800 Accounts receivable Repair supplies Prepaid arena rental Skate equipment Accumulated deprec, skate equip. 182,000 428,000 $164,000 5.400 Accounts payable Unearned training revenue 19,600 160,000 451,400 72.000 Notes payable Ben Gibson, capital Ben Gibson, withdrawals Training revenue Salaries expense Arena rental expense Other expenses 550,000 350.000 168,000 7,600 Totals $1,350,400 $1.350.400 Additional information available at yearende 1. The Prepaid Arena Rental of $182.000 was paid on February 1, 2020. Il represents seven months of rent on the arena 1. A count of the Repair Supplies at year end revealed that $1.900 had been used 6. Annual depreciation of the skate equipment was $82.000 A review of the Unearned Training Revenue account at yearend showed that included in the balance was $12.600 that he not yet been earned c. Accrued salaries of $58.000 had not been recorded at year end. 1. Interest of $1,800 had accrued regarding the Notes Payable. 3. On June 5, 2020, cash of S92.000 was received for 2020/2021 training sessions (lessons begin in October. This amount is included in the Training Revenue balance