The unadjusted trial balance for Security First as December 31 is provided on the trial balance tab. Information for adjustments is as follows: a. As of December 31, employees had earned $1,900 of unpaid and unrecorded salaries. The next payday is January 4, at which time $2,375 of salaries will be paid. b. The cost of supplies still available at December 31 is $1,500. c. The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December 31 is $1125. The next interest payment, at an amount of $1,350, is due on January 15. d. Analysis of the unearned member fees account shows $2,000 remaining unearned at December 31. e. In addition to the member fees included in the revenue account balance, the company has earned another $9,800 in unrecorded fees that will be collected on January 31. The company is also expected to collect $10,000 on that same day for new fees earned in January f. Depreciation expense for the year is $20,000. 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 Security First. View transaction list Journal entry worksheet Requirement General Journal General Ledger Trial Balance Income Statement St Owners Equity Balance Sheet Post Closing You may view either the unadjusted, adjusted, or post-closing trial balance by choosing from the drop-down box below. Your choice will determine the reported values on the financial statement tabs. Unadjusted SECURITY FIRST Trial Balance December 31, 2019 Account Title Debit Credit $ 148,300 7,500 100,000 Cash Supplies Equipment Accumulated depreciation - Equipment Unearned member fees Long-term notes payable K. Hughes, Capital K. Hughes, Withdrawals Member fees earned 40,000 18,500 90,000 98,000 24,000 Salaries expense 52,000 Interest expense 16,000 2,700 Total $ 298,500 $ 298,500 fees that will be collected on January 31. The company is also expected to collect $10,000 on that same day for new fees earned in January f. Depreciation expense for the year is $20,000. Requirement General Journal General Ledger Trial Balance Income Statement St Owners Equity Balance Sheet Post Closing The unadjusted, adjusted, or post-closing balances will appear for each account, based on your selection. Unadjusted SECURITY FIRST Statement of Owner's Equity For Year Ended December 31 K. Hughes, Capital, December 31 $ 98,000 Requirement General Journal General Ledger Trial Balance Income Statement St Owners Equity Balance Sheet Post Closing Use the drop-downs to select the accounts properly included on the balance sheet. The unadjusted, adjusted, or post-closing balances will appear for each account, based on your selection. Unadjusted SECURITY FIRST Balance Sheet December 31 ASSETS Current assets. $ 0 0 Plant assets LIABILITIES AND EQUITY Current liabilities: Noncurrent liabilities: Equity