The unadjusted trial balance for Green Initiatives as December $31$ ?is provided on the trial balance tab.

Information for adjustments is as follows:

As of December $31,$ ?employees had earned $$2,000$ ?of unpaid and unrecorded salaries. The next payday is January $4,$ ?at which time $$2,500$ ?of salaries will be paid.

Cost of supplies still available at December $31$ ?total is $$1,400.$

An interest payment is 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 Unearned Revenue shows $$2,600$ ?remaining unearned at December $31.$

Accrues $$13,300$ ?of revenue for services provided. Payment will be collected on January $31.$

Depreciation expense is $$24,200.$

$7)$ ?Record the entry to close the revenue account$($s$).$

$8)$ ?Record the entry to close the expense account$($s$).$

$9)$ ?Record the entry to close income summary.

$10)$ ?Record the entry to close the owner's withdrawals account.

No Date Account Title Debit Credit 1 December 31 Salaries expense 2,000 Salaries payable 2,000 2 December 31 Supplies expense Supplies 5,600 5,600 3 December 31 Interest expense 2,250 Interest payable 2,250 4 December 31 Unearned revenue Services revenue 5 December 31 Accounts receivable Services revenue 16,400 16,400 13,300 13,300 6 December 31 Depreciation expense - Equipment 24,200 Accumulated depreciation - Equipment 24,200 7 December 31 Services revenue Income summary 8 December 31 Income summary 6 Salaries expense Depreciation expense - Equipment Supplies expense Interest expense December 31 Income summary J. Ryan, Capital 10 December 31 J. Ryan, Capital J. Ryan, Withdrawals