Problem 3-11B Adjusting entries (annual) L04 B52 Skate Training prepares adjustments annually and showed the following on its June 30, 2017, year-end: POT Pas 852 Skate Training Unadjusted Trial Balance.xls lagert Page Layout Forms Date de Ve P18 1 2 3 4 5 6 7 Cash 8 Accounts receivable 4 Repair supplies 10 Prepaid arena rental 11 Skate equipment 12 Accumulated depreciation, Account skate equipment 13 Accounts payable 14 Unearned training revenue 15 Notes payable 16 Ben Gibson, capital 17 Ben Gibson, withdrawals 18 Training revenue 19 Salates expense 20 Arena rental expense 21 Other expenses 22 Totals C B B52 Skate Training Unadjusted Trial Balance June 30, 2017 Unadjusted Trial Balance Dr. $ 112,000 28,000 2,800 182,000 428,000 72,000 Cr. $164.000 5,400 19,600 160,000 451.400 550.000 350,000 168,000 7,600 $1,350.400 $1.350.400 D Adjustments Dr. Ct. F G Adjusted Trial Balance Dr. Cr. Additional information available at year-end: a. The Prepaid Arena Rental of $182,000 was paid on February 1, 2017. It represents seven months of rent on the arena. b. A count of the Repair Supplies at year-end revealed that $1,900 had been used. c. Annual depreciation of the skate equipment was $82,000. d. A review of the Unearned Training Revenue account at year-end showed that included in the balance was $12,600 that had not yet been earned. e. Accrued salaries of $58,000 had not been recorded at year-end. f. Interest of $1,800 had accrued regarding the Notes Payable. g. On June 5, 2017, cash of $92,000 was received for 2017/2018 training sessions (lessons begin in October). This amount is included in the Training Revenue balance. Required Prepare the annual adjusting entries on June 30, 2017, for each of (a) through (g) above.

Problem 3-11B Adjusting entries (annual) 104 B52 Skate Training prepares adjustments annually and showed the following on its June 30,2017 , year-end: Additional information avaliable at year-end a. The Prepald Arena Rental of $182,000 was paid on Fubruary 1, 2017. It represents seven months of rent on the arena. b. A count of the Repair Supplies at vearend revealed that $1,900 had been used. c. Annual depreciation of the skate equipment was $82,000. d. A review of the Uneamed Training Revenue account at yearend showed that included in the balance was $12,600 that had not yet been eamed. e. Accrued salarles of $58,000 had not been recorded at jear-end. f. Interest of $1,800 had acerued regarding the Notes Payable. g. On June 6, 2017, cash of $92,000 was recelved for 20172018 training sessions (lessons begin in October). This amount is included in the Training Revenue balance. Required Prepare the annual adjusting entries on June 30,3017 , for each of (a) through (q) above