The unadjusted trial balance for Dairy Plus as December 31 is provided on the trial balance tab.

Information for adjustments is as follows:

As of December 31, employees had earned $1,400 of unpaid and unrecorded salaries. The next payday is January 4, at which time $1,750 of salaries will be paid.

The cost of supplies still available at December 31 is $1,700.

The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December 31 is $2,250. The next interest payment, at an amount of $2,700, is due on January 15.

Analysis of the unearned member fees account shows $2,800 remaining unearned at December 31.

In addition to the member fees included in the revenue account balance, the company has earned another $12,800 in unrecorded fees that will be collected on January 31. The company is also expected to collect $13,000 on that same day for new fees earned in January.

Depreciation expense for the year is $23,600.

Unadjusted General Ledger

Adjusted General Ledger

Unadjusted Trial Balance

Adjusted Trial Balance

Income Statement

Statement of Owner's Equity

Balance Sheet

Post Closing

I mainly just need the rest of the adjusting entries, but please note if anything I've already entered is incorrect.

I mainly just need the rest of the adjusting entries, but please note if anything I've already entered is incorrect.

The unadjusted trial balance for Dairy Plus as December 31 is provided on the trial balance tab. Information for adjustments is as follows: a. As of December 31 , employees had earned $1,400 of unpaid and unrecorded salaries. The next payday is January 4 , at which time $1,750 of salaries will be paid. b. The cost of supplies still available at December 31 is $1,700. c. The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December 31 is $2,250. The next interest payment, at an amount of $2,700, is due on January 15 . d. Analysis of the unearned member fees account shows $2,800 remaining unearned at December 31 . e. In addition to the member fees included in the revenue account balance, the company has earned another $12,800 in unrecorded fees that will be collected on January 31 . The company is also expected to collect $13,000 on that same day for new fees earned in January. f. Depreciation expense for the year is $23,600. Journal entry worksheet Record the entry to close the revenue account(s). Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Record the entry to close the owner's withdrawals account. Note: Enter debits before credits. Unadjusted \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Cash } \\ \hline \multicolumn{4}{|c|}{ General Led } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Dec 31 & & & 164,300 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Supplies } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Dec 31 & & & 8,500 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Accumulated depreciation - Equipment } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Dec 31 & & & 47,200 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Unearned member fees } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Dec 31 & & & 20,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Long-term notes payable } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Dec 31 & & & 90,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ R. Richards, Capital } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Dec 31 & & & 122,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ R. Richards, Withdrawals } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Dec 31 & & & 25,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Member fees earned } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Dec 31 & & & 60,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Salaries expense } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Dec 31 & & & 18,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Interest expense } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Dec31 & & & 5,400 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Long-term notes payable } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Dec 31 & & & 90,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|r|} \hline \multicolumn{5}{|c|}{ Depreciation expense - Equipment } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Dec 31 & & & 0 \\ \hline 6 & Dec 31 & 23,600 & & 23,600 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Salaries expense } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Dec 31 & & & 18,000 \\ \hline 1 & Dec 31 & 1,400 & & 19,400 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline No. & Date & Debit & Credit & Balance \\ \hline & Dec 31 & & & 25,000 \\ \hline \end{tabular} Adjusted Adjusted Adjusted