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 $710 of unpaid and unrecorded salaries. The next payday is January 4, at which time $1,264 of salaries will be paid. b. The cost of supplies still available at December 31 is $2,139 c. The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December 31 is $1,475. The next interest payment, at an amount of $1,770, is due on January 15 d. Analysis of the unearned member fees account shows $4,437 remaining unearned at December 31. e. In addition to the member fees included in the revenue account balance, the company has earned another $7144 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 January f. Depreciation expense for the year is $10,086 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.) Unadjusted Trial Balance Account Title Dr. Cr. $ Cash 10,300 Accounts receivable 0 Supplies Equipment Accumulated depreciation-Equipment Interest payable Salaries payable 4,357 105,060 $ 20,172 0 0 Unearned member fees 11,093 Notes payable P. Hawkeye, Capital 59,000 29,492 P. Hawkeye, Withdrawals 15,450 Member fees earned 42,024 Depreciation expense-Equipment Salaries expense 0 22,189 Interest expense 4,425 aawspApd caUPIPS Uneamed member fees 11,093 Notes payable 59,000 29,492 P.Hawkeye, Capital P.Hawkeye, Withdrawals 15,450 Member fees earned 42,024 0 Depreciation expense-Equipment Salaries expense 22,189 Interest expense 4,425 Supplies expense Totals $ 161,781 $ 161,781 $