The unadjusted trial balance for Pelcher Marketing as December 31 is provided on the trial balance tab. Information for adjustments is as follows: a. As of December 31, employees had earned $1,600 of unpaid and unrecorded salaries. The next payday is January 4, at which time $2,000 of salaries will be paid. b. Cost of supplies still available at December 31 total is $1,900. c. An interest payment is made every three months. The amount of unrecorded accrued interest at December 31 is $2,500. The next interest payment, at an amount of $3,000, is due on January 15. d. Analysis of Unearned Revenue shows $1,400 remaining unearned at December 31. e. Accrues $13,800 of revenue for services provided. Payment will be collected on January 31. f. Depreciation expense is $24,800. Requirement General Journal General Ledger Trial Balance Income Statement St Owners Equity Balance Sheet Post Closing Begin by selecting "Post-closing" from the drop-down below. Then, for each account, use the drop-down to indicate whether the account is included on the post-closing trial balance. Based on your decisions, the post-closing trial balance will be created. Compare your results with the Trial Balance tab. Unadjusted Included on Post-closing trial balance? Type of Account Post-closing Trial Balance Dr. Cr. Account Cash Accounts receivable Supplies Equipment Accumulated depreciation - Equipment Interest payable Salaries payable Unearned revenue Long-term notes payable L. Pelcher, Capital L. Pelcher, Withdrawals Services revenue Depreciation expense - Equipment Salaries expense Interest expense Supplies expense Totals $ 0 $ 0