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.

1. As of December 31, 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.
2. Cost of supplies still available at December 31 total is $3,000.
3. An interest payment is made every three months. The amount of unrecorded accrued interest at December 31 is $1,875. The next interest payment, at an amount of $2,250, is due on January 15.
4. Analysis of Unearned Revenue shows $5,800 remaining unearned at December 31.
5. Accrues $9,300 of revenue for services provided. Payment will be collected on January 31.
6. Depreciation expense is $15,000.

Required:

1. Complete the six-column table by entering adjustments that reflect the above information.
2. Prepare journal entries for 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 cash payments and cash collections for January. (Assume reversing entries were prepared.)

Please explain the math you did order to get the answer.