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 $$1,137$ of unpaid and unrecorded salaries. The next payday is January $4,$ at which time $$2,024$ of salaries will be paid.

b$.$ Cost of supplies still available at December $31$ total is $$3,427.$

c$.$ An interest payment is made every three months. The amount of unrecorded accrued interest at December $31$ is $$1,500.$ The next interest payment, at an amount of $$1,800,$ is due on January $15.$

d$.$ Analysis of Unearned Revenue shows $$7,108$ remaining unearned at December $31.$

e$.$ Accrues $$11,444$ of revenue for services provided. Payment will be collected on January $31.$

f$.$ Depreciation expense is $$16,157.$

Required:

Complete the six$-$column table by entering adjustments that reflect the above information.

Prepare journal entries for adjustments entered in the six$-$column table for Requirement $1.$

Prepare journal entries to reverse the effects of the adjusting entries that involve accruals.

Prepare journal entries to record cash payments and cash collections for January. $($Assume reversing entries were prepared.$)$

Complete this question by entering your answers in the tabs below.

Required $1$

Complete the six$-$column table by entering adjustments that reflect the above information.

Resulred $1$