The unadjusted trial balance for Forever Fitness as December 31, 2017 is provided on the trial balance tab.

Information for adjustments is as follows:

As of December 31, 2017, 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.

The cost of supplies still available at December 31, 2017, 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, 2017, is $1,250. The next interest payment, at an amount of $1,500, is due on January 15, 2018.

Analysis of the unearned member fees account shows $2,400 remaining unearned at December 31, 2017.

In addition to the member fees included in the revenue account balance, the company has earned another $10,800 in unrecorded fees that will be collected on January 31, 2018. The company is also expected to collect $11,000 on that same day for new fees earned in January 2018.

Depreciation expense for the year is $21,200.

General Journal tab - Prepare any necessary adjusting and closing entries for the current fiscal year.

General Ledger tab - Each journal entry is posted automatically to the general ledger. Use the drop-down button to view the unadjusted, adjusted, or post-closing balances.

Trial Balance tab - You may view the unadjusted, adjusted, or post-closing trial balances by choosing from the dropdown box below. Your choice will determine the reported values on the financial statement tabs.

Income Statement tab - Use the drop-downs to select the accounts properly included on the income statement. The unadjusted, adjusted or post-closing balances will appear for each account, based on your selection.

Statement of Owner's Equity tab - The unadjusted, adjusted or post-closing balances will appear for each account, based on your selection.

Balance Sheet tab - Use the drop-downs to select the accounts properly included on the balance sheet. The unadjusted, adjusted or post-closing balances will appear for each account, based on your selection.

Post-Closing tab - Use the drop-downs to indicate whether each account is included on the post-closing trial balance.

FOREVER FITNESS
Trial Balance
December 31, 2017
Account Title	Debit	Credit
Cash	171,400
Accounts receivable	10,800
Supplies	1,700
Equipment	106,000
Accumulated depreciation - Equipment		63,600
Interest payable		1,250
Salaries payable		1,300
Unearned member fees		19,500
Long-term notes payable		100,000
J. Carey, Capital		114,000
J. Carey, Withdrawals	26,000
Member fees earned		66,800
Depreciation expense - Equipment	21,200
Salaries expense	18,300
Interest expense	4,250
Supplies expense	6,800
Total	366,450	366,450