Required Information [The following information applies to the questions displayed below.] Learn to Play, Inc., Is a one-person company that provides private plano lessons. Its unadjusted trial balance at December 31, 2018, follows, along with information about selected accounts. Credit Account Names Cash Supplies Deferred Revenue Debit $22,900 210 $ 1,410 Salaries and wages Payable Income Tax Payable Interest Payable Further Information As reported on December 31 bank statement. Based on count, only $155 of supplies still exist. Of this amount, $410 was received for December lessons and $1,eee for January lessons. The employee was paid $600 for 10 days of work through December 29. She has not yet been paid for work on December 30 and 31. The company has paid last year's income tax but not this year's taxes. The company has not paid the $165 of interest owed on its notes payable for the current period. This one-year note was taken out this year on December 1. This amount was contributed for common stock in prior years. This is the balance reported at the end of last year. Most customers pay cash for lessons each time they are provided, but some customers pay in advance. The company's employee worked through December 31. This is the cost of supplies used through November 30. The company has not paid the $105 of interest owed on its notes payable for the current period. The company has an average tax rate of 30%. Notes Payable Common Stock Retained Earnings Service Revenue 12,600 1,100 2,100 23,810 Salaries and wages Expense Supplies Expense Interest Expense 17,200 710 Income Tax Expense Totals $41,820 $41,820 3. Prepare the adjusting Journal entries that are required at December 31, 2018. (If no entry is required for a transaction/event, select "No Journal Entry Required" In the first account field.)