The Unadjusted Trial Balance for Hawkeye Ranges as of December 31 is presented in requirement 1. The following additional information relates to the required year-end adjustments. a. As of December 31, employees had earned $1,282 of unpaid and unrecorded salaries. The next payday is January 4, at which time $2,282 of salaries will be paid. b. The cost of supplies still available at December 31 is $3,863. c. The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued intere December 31 is $1,375. The next interest payment, at an amount of $1,650, is due on January 15. d. Analysis of the unearned member fees account shows $8,013 remaining unearned at December 31. e. In addition to the member fees included in the revenue account balance, the company has earned another $12,901 in unrecorded fees that will be collected on January 31. The company is also expected to collect $8,000 on that same day for new fees earned in erest at January. f. Depreciation expense for the year is $18,213. Required: 1. Complete the six-column table by entering adjustments that reflect the above information. 2. Prepare journal entries for the adjustments entered in the six-column table for Requirement 1. 3. Prepare journal entries to reverse the effects of the adjusting entries that involve accruals. 4. Prepare journal entries to record the cash payments and cash collections described for January. (Assume reversing entries were prepared.) Saved Required 1 Required 2 Required 3 Required 4 Complete the six-column table by entering adjustments that reflect the above information. HAWKEYE RANGES Partial Work Sheet December 31 Unadjusted Adjusted Trial Balance Adjustments Trial Balance Account Title Dr. Cr. Cr. Dr. Dr. Cr. Cash 18,600 Accounts receivable 0 Supplies 7,868 Equipment 189,720 Accumulated depreciation-Equipment 36,426 Interest payable 0 Salaries payable 0 Uneamed member fees 20,032 Notes payable 55,000 P Hawkeye, Capital 100,936 27,900 P. Hawkeye, Withdrawals Member fees eaned 75.888 Depreciation expense-Equipment 0 40,069 Salaries expense Interest expense 4,125 Supplies expense 0 288,282 288,282 Totals Required 1 > Required 2 View transaction list Journal entry worksheet