The unadjusted trial balance for Fashion First as December 31 is provided on the trial balance tab. Information for adjustments is as follows: a. As of December 31, employees had earned $1,300 of unpaid and unrecorded salaries. The next payday is January 4, at which time $1,625 of salaries will be paid. b. The cost of supplies still available at December 31 is $1,500. c. The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December 31 is $1,150. The next interest payment, at an amount of $1,380, 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 $13,800 in unrecorded fees that will be collected on January 31. The company is also expected to collect $14,000 on that same day for new fees earned in January f. Depreciation expense for the year is $24,800. epreciation expense for the year is $24,800. General equirement Trial Balance General Ledger St Owners Equity Income Statement Balance Sheet Journal Prepare the required adjusting entries and closing entries for Fashion First. View transaction list Journal entry worksheet 2 3 4 5 6 7 8 9 10 As of December 31, employees had earned $1,300 of unpaid and unrecorded salaries. The next payday is January 4, at which time $1,625 of salaries will be paid. Record the required adjusting entry, if any. Note: Enter debits before credits Date Account Title Debit Credit Dec 31 Record entry Clear entry View general journal Balance Sheet PC General General Income St Owners quirement Trial Balance Journal Ledger Statement Equity repare the required adjusting entries and closing entries for Fashion First. View transaction list Journal entry worksheet 1 3 3 4 5 6 7 8 9 10 The cost of supplies still available at December 31 is $1,500. Record the required adjusting entry, if any. Note: Enter debits before credits. Date Account Title Debit Credit Dec 31 Record entry Clear entry View general journal Prey 2 of 3 !!! Next > are the required adjusting entries and closing entries for Fashion First w transaction list Journal entry worksheet 6 7 8 9 10 Analysis of the unearned member fees account shows $2,800 remaining uneamed at December 31. Record the required adjusting entry, if any. Note: Enter debits before credits Date Account Title Debit Credit Dec 31 Record entry Clear entry View general journal pare the required a s iew transaction list Journal entry worksheet 1 2 3 4 5 6 7 8 9 10 In addition to the member fees included in the revenue account balance, the company has earned another $13,800 in unrecorded fees that will be collected on January 31. The company is also expected to collect $14,000 on that same day for new fees earned in January. Record the required adjusting entry, if Note: Enter debits before credits Date Account Title Debit Credit Dec 31 Record entry Clear entry View general journal 0- Record the entry to close the revenue account(s). Note: Enter debits before credits Date Account Title Debit Credit Dec 31 Record entry Clear entry View general journal quirement Statement Ledger Journal Equity repare the required adjusting entries and closing entries for Fashion First. View transaction list Journal entry worksheet UL Journal Leuyer repare the required adjusting entries and closing entries for Fashion First. Wiew transaction list Journal entry worksheet Journal Levy repare the required adjusting entries and closing entries for Fashion First. View transaction list Journal entry worksheet Unadjusted FASHION FIRST Trial Balance December 31, 2019 Account Title Credit Dobit 160,840 7,500 124,000 -Cash Supplies Equipment Accumulated depreciation - Equipment Uneamed member fees Long-term notes payable J. Bymes, Capital J. Bymes, Withdrawals Member fees earned - Salaries expense Interest expense Total 49,600 19,500 92,000 114.000 22,000 60,000 18,000 2,760 335,100 $ $ 335,100 Unadjusted FASHION FIRST Income Statement For Year Ended December 31 Revenues: Expenses: FASHION FIRST Balance Sheet December 31 ASSETS Current assets: Plant assets: LIABILITIES AND EQUITY Current liabilities: Noncurrent liabilities: Equity Duuded Included on Post-closing trial balance? Type of Account Post-closing Trial Balance Account Cash Accounts receivable Supplies Equipment Accumulated depreciation - Equipment Interest payable Salaries payable Uneared member fees Long-term notes payable J. Byres, Capital J.Byrnes, Withdrawals Member fees earned Depreciation expense - Equipment Salaries expense Interest expense Supplies expense Totals