The unadjusted trial balance for People First 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 $1,800 of unpaid and unrecorded salaries. The next payday is January 4, at which time $2,250 of salaries will be paid.

The cost of supplies still available at December 31, 2017, is $2,000.

The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December 31, 2017, is $2,300. The next interest payment, at an amount of $2,760, is due on January 15, 2018.

Analysis of the unearned member fees account shows $2,000 remaining unearned at December 31, 2017.

In addition to the member fees included in the revenue account balance, the company has earned another $10,800 in unrecorded fees that will be collected on January 31, 2018. The company is also expected to collect $11,000 on that same day for new fees earned in January 2018.

Depreciation expense for the year is $21,200.

I just need help/ answers for the general journal!

Unadjusted

PEOPLE FIRST
Trial Balance
December 31, 2017
Account Title	Debit	Credit
Cash	129,880
Supplies	10,000
Equipment	106,000
Accumulated depreciation - Equipment		42,400
Unearned member fees		18,000
Long-term notes payable		92,000
P. Clark, Capital		90,000
P. Clark, Withdrawals	27,000
Member fees earned		52,000
Salaries expense	16,000
Interest expense	5,520
Total	294,400	294,400