Refer to the following Hawkeye Ranges. As of December 31, 2017, employees had earned $1,296 of unpaid and unrecorded salaries. The next payday is January 4, at which time $2,307 of salaries will be paid. The cost of supplies still available at December 31, 2017, is $3,904. The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December 31, 2017, is $1,125. The next interest payment, at an amount of $1,350, is due on January 15, 2018. Analysis of the unearned member fees account shows $8,099 remaining unearned at December 31, 2017. In addition to the member fees included in the revenue account balance, the company has earned another $13,040 in unrecorded fees that will be collected on January 31, 2018. The company is also expected to collect $8,000 on that same day for new fees earned in January 2018. Depreciation expense for the year is $18,409. 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 part 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.)

HAWKEYE RANGES
Partial Work Sheet
December 31, 2017
	Unadjusted				Adjusted
	Trial Balance		Adjustments		Trial Balance
Account Title	Dr.	Cr.	Dr.	Cr.	Dr.	Cr.
Cash	$18,800
Accounts receivable	0
Supplies	7,952
Equipment	191,760
Accumulated depreciationEquipment		$36,818
Interest payable		0
Salaries payable		0
Unearned member fees		20,248
Notes payable		45,000
P. Hawkeye, Capital		111,817
P. Hawkeye, Withdrawals	28,200
Member fees earned		76,704
Depreciation expenseEquipment	0
Salaries expense	40,500
Interest expense	3,375
Supplies expense	0
Totals	$290,587	$290,587	$0	$0	$0	$0