The unadjusted trial balance for Home Health Plus as December 31 is provided on the trial balance tab. Information for adjustments is as follows: a. As of December 31, employees had earned $1,400 of unpaid and unrecorded salaries. The next payday is January 4, at which time $1,750 of salaries will be paid. b. The cost of supplies still available at December 31 is $1,800. c. The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December 31 is $2,000. The next interest payment, at an amount of $2.400, is due on January 15. d. Analysis of the unearned member fees account shows $2,600 remaining unearned at December 31. e. In addition to the member fees included in the revenue account balance, the company has earned another $11,300 in unrecorded fees that will be collected on January 31. The company is also expected to collect $12,000 on that same day for new fees earned in January f. Depreciation expense for the year is $21,800. Requirement General Journal General Ledger Trial Balance Income Statement St Owners Equity Balance Sheet Post Closing Prepare the required adjusting entries and closing entries for Home Health Plus. Trial Balance December 31, 2019 Account Title Credit Debit 156,800 9.000 Cash S Equipment Accumulated depreciation Equipment Salarios payable Uneamed member fees Long-term notes payable M. Duerr, Capital M Duerr, Withdrawals Member fees earned Salaries expense Interest expense Total 43,600 1,400 20.000 80,000 122,000 27,000 58.000 18.400 4.800 3 25,000 $ S 325,000