Required information The following information applies to the questions displayed below.] Crimson Tide Music Academy offers lessons in playing a wide range of musical instruments. The unadjusted trial balance as of December 31, 2021, appears below. December 31 is the company's fiscal year-end. Accounts Cash Debits $44,300 Credits Accounts Receivable 12,900 Interest Receivable 0 Supplies 5,400 Prepaid Rent 10,600 Land 112,000 Notes Receivable 54,000 Accounts Payable $ 12,800 Salaries Payable 0 Deferred Revenue Utilities Payable Common Stock Retained Earnings Service Revenue Interest Revenue Salaries Expense 33,000 Rent Expense 0 Supplies Expense Utilities Expense 5,800 Totals $270,000 7,000 0 157,200 24,800 76,200 $270,000 In addition, the company had the following year-end adjusting entries. Debits Credits a. Salaries Expense 3,800 Salaries Payable 3,000 b. Interest Receivable 2,500 Interest Revenue 2,500 e. Supplies Expense 3,000 Supplies 3,000 d. Deferred Revenue 5,000 Service Revenue 5,000 e. Rent Expense 7,100 Prepaid Rent 7,100 f. Utilities Expense 1,900 Utilities Payable 1,900