Required information The following information applies to the questions displayed below) Golf Academy, Inc., provides private golf lessons. Its unadjusted trial balance at December 31, 2018, follows, along with information about selected accounts Rccount Nanes Debit Credit Turther Information Cash $32,800 As reported on December 31 bank statement. Supplies 780 Deferred Revenue Based on count, only $290 of supplies still exist. $ 2,990 of this amount, $2,400 was received for December lessons and 5590 for January lessons. Salaries and Wages payable 0 Employees were paid $1,900 for 10 days of work through December 28. They have not yet been paid for work on Income Tax Payable December 29 and 30. 0 The company has paid last year's income tax but not this year's tax. Interest Payable 0 The company has not paid the 5115 of Interest owed on its note payable for the current period. Notes Payable (long-term) 13,000 This one-year note was taken out this year on December 1. Common Stock 1,000 This amount was contributed for common stock in prior years. Betained laeninge 3,900 This is the balance reported at the end of last year. Service Havana 52,190 Most customers pay cash for lessons each time they are salaries and Wages Expense provided, but some customers pay in advance. 37,000 Employees worked through December 30, but did not work on December 31 Supplier pene 3,300 This is the cost of supplies used through November 30. Interest Expense 0 The company has not paid the 3115 of interest owed on its notes payable for the current period. Income Tax Tense The company has an average tax rate of 205. Totale 13, 0 573,00 2. Name the five pairs of balance sheet and income statement accounts that require adjustment and indicate the amount of adjustment for each pair. Adj. Amount (2) (3) (4) (5) Balance sheet account Income Tax Payable Deferred Revenue Interest Payable Salaries and Wages Payable Supplies Answer is not complete. Related Income statement account Income Tax Expense Service Revenue Interest Expense Salaries and Wages Expense Supplies Expense 2,400 115