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Required information [The following information applies to the questions displayed below.) Learn to Play, Incorporated, is a one-person company that provides private plano lessons. Its

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Required information [The following information applies to the questions displayed below.) Learn to Play, Incorporated, is a one-person company that provides private plano lessons. Its unadjusted trial balance at December 31, 2021, follows, along with information about selected accounts. Account Names Debit Credit Further Information Cash $ 24,500 As reported on December 31 bank statement. Supplies 370 Based on count, only $235 of supplies still exist. Deferred Revenue $ 1,570 of this amount, $570 was received for December lessons and $1,000 for January lessons. Salaries and Wages Payable The employee was paid $600 for 10 days of work through December 29. Shd has not yet been paid for work on December 30 and 31. Income Tax Payable The company has paid last year's income tax but not this year's taxes. Interest Payable The company has not paid the $105 of interest owed on its notes payable for the current period. Notes Payable 12,600 This one-year note was taken out this year on December 1. Common Stock 1,100 This amount was contributed for common stock in prior years. Retained Earnings 3,700 This is the balance reported at the end of last . Service Revenue 25,570 Most customers pay cash for lessons each time they are provided, but some customers pay in advance. Salaries and Wages Expense 18,800 The company's employee worked through December 31. Supplies Expense 870 This is the cost of supplies used through November Interest Expense The company has not paid the $105 of interest owed on its notes payable for the current period. Income Tax Expense The company has an average tax rate of 20%. Totals $ 44,540 $ 44,540 30. 8 Answer is complete but not entirely correct. Adjustment 1. Amount $ 135 570 120 2. Balance Sheet Account Supplies Deferred Revenue Salaries and Wages Payable Income Tax Payable Interest Payable Related Income Statement Account Supplies Expense Service Revenue Salaries and Wages Expense Income Tax Expense Interest Expense 3. 0 4. 120 5. Journal entry worksheet

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