The unadjusted trial balance for Home Health Plus as December 31, 2017 is provided on the trial balance tab.

Information for adjustments is as follows:

As of December 31, 2017, 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.

The cost of supplies still available at December 31, 2017, is $1,800.

The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December 31, 2017, is $2,000. The next interest payment, at an amount of $2,400, is due on January 15, 2018.

Analysis of the unearned member fees account shows $2,600 remaining unearned at December 31, 2017.

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, 2018. The company is also expected to collect $12,000 on that same day for new fees earned in January 2018.

Depreciation expense for the year is $21,800.

HOME HEALTH PLUS
Trial Balance
December 31, 2017
Account Title	Debit	Credit
Cash	156,800
Supplies	9,000
Equipment	109,000
Accumulated depreciation - Equipment		43,600
Interest payable		2,000
Salaries payable		1,400
Unearned member fees		20,000
Long-term notes payable		80,000
M. Duerr, Capital		122,000
M. Duerr, Withdrawals	27,000
Member fees earned		58,000
Salaries expense	18,400
Interest expense	6,800
Total	327,000	327,000

HOME HEALTH PLUS
Income Statement
For Year Ended December 31, 2017
Revenues:
	$0
	0
Expenses:
	0
	0
	0
	0
	0
Net income		$0

HOME HEALTH PLUS
Balance Sheet
December 31, 2017
ASSETS
Current assets:
	$0
	0
	0
	0
Plant assets:
LIABILITIES AND EQUITY
Current liabilities:
	$0
	0
	0
	0
		$0
Noncurrent liabilities:
Equity

Included on Post-closing trial balance?	Type of Account	Post-closing Trial Balance
		Account	Dr.	Cr.
Cash
Accounts receivable
Supplies
Equipment
Accumulated depreciation - Equipment
Interest payable
Salaries payable
Unearned member fees
Long-term notes payable
M. Duerr, Capital
M. Duerr, Withdrawals
Member fees earned
Depreciation expense - Equipment
Salaries expense
Interest expense
Supplies expense
Totals			$0	$0