The unadjusted trial balance for Hawkeye Ranges as December 31, 2015 is provided on the trial balance tab. Information for adjustments is as follows: a. As of December 31, 2015, employees had earned $1,200 of unpaid and unrecorded salaries. The next payday is January 4, at which time $1,500 of salaries will be paid. b. The cost of supplies still available at December 31, 2015, is $3,000. c. The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December 31, 2015, is $1,875. The next interest payment, at an amount of $2,250, is due on January 15, 2016. d. Analysis of the unearned member fees account shows $5,800 remaining unearned at December 31, 2015. e. In addition to the member fees included in the revenue account balance, the company has earned another $9,300 in unrecorded fees that will be collected on January 31, 2016. The company is also expected to collect $10,000 on that same day for new fees earned in January 2016. f. Depreciation expense for the year is $15,000. Prepare the required adjusting entries and closing entries for Hawkeye Ranges.