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.

As of December $31,$ employees had earned $$993$ of unpaid and unrecorded salaries. The next payday is January $4,$ at which time $$1,768$ of salaries will be paid.

Cost of supplies still available at December $31$ total is $$2,991.$

An interest payment is made every three months. The amount of unrecorded accrued interest at December $31$ is $$1,375.$ The next interest payment, at an amount of $$1,650,$ is due on January $15.$

Analysis of Unearned Revenue shows $$6,204$ remaining unearned at December $31.$

Accrues $$9,988$ of revenue for services provided. Payment will be collected on January $31.$

Depreciation expense is $$14,100.$

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.$)$