Problem 3-11B Adjusting entrles (annuat) Lo4 B52 Skate Training prepares adjustments annually and showed the following on its June 30,2017 , year-end: Additional information avallable at yearend: 2. The Prepald 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 yearend 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 year-end showed that included in the balance was $12,600 that had not yet been earned. e. Aocrued salaries of $58,000 had not been recorded at year-end. f. Interest of \$1,800 had acerued regarding the Notes Pajable. g. On June 6, 2017, cash of $92,000 was recelved for 2012r2018 training sessions (lessons begin in October). This amount is included in the Training Revenue balance. Requared Prepare the annual adjusting entries on June 30, 2017, for each of (a) through (g) above