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The Unadjusted Trial Balance for Hawkeye Ranges as of December 31 is presented in requirement 1. The following additional information relates to the required year-end adjustments. a. As of December 31, employees had earned $1,213 of unpaid and unrecorded salaries. The next payday is January 4, at which time $2,159 of salaries will be paid. b. The cost of supplies still available at December 31 is $3,655. c. The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December 31 is $1,225. The next interest payment, at an amount of $1,470, is due on January 15. d. Analysis of the unearned member fees account shows $7,582 remaining unearned at December 31. e. In addition to the member fees included in the revenue account balance, the company has earned another $12,207 in unrecorded fees that will be collected on January 31. The company is also expected to collect $8,000 on that same day for new fees earned in January f. Depreciation expense for the year is $17,234. Required: 1. Complete the six-column table by entering adjustments that reflect the above information. 2. Prepare journal entries for the adjustments entered in the six-column table for Requirement 1. 3. Prepare journal entries to reverse the effects of the adjusting entries that involve accruals. 4. Prepare journal entries to record the cash payments and cash collections described for January. (Assume reversing entries were prepared.) The Unadjusted Trial Balance for Hawkeye Ranges as of December 31 is presented in requirement 1. The following additional information relates to the required year-end adjustments. a. As of December 31, employees had earned $1,213 of unpaid and unrecorded salaries. The next payday is January 4, at which time $2,159 of salaries will be paid. b. The cost of supplies still available at December 31 is $3,655. c. The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December 31 is $1,225. The next interest payment, at an amount of $1,470, is due on January 15. d. Analysis of the unearned member fees account shows $7,582 remaining unearned at December 31. e. In addition to the member fees included in the revenue account balance, the company has earned another $12,207 in unrecorded fees that will be collected on January 31. The company is also expected to collect $8,000 on that same day for new fees earned in January f. Depreciation expense for the year is $17,234. Required: 1. Complete the six-column table by entering adjustments that reflect the above information. 2. Prepare journal entries for the adjustments entered in the six-column table for Requirement 1. 3. Prepare journal entries to reverse the effects of the adjusting entries that involve accruals. 4. Prepare journal entries to record the cash payments and cash collections described for January. (Assume reversing entries were prepared.)