The unadjusted trial balance for Solid Systems as December 31 is provided on the trial balance tab.

Information for adjustments is as follows:

1. 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.
2. The cost of supplies still available at December 31 is $2,000.
3. The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December 31 is $2,250. The next interest payment, at an amount of $2,700, is due on January 15.
4. Analysis of the unearned member fees account shows $3,000 remaining unearned at December 31.
5. In addition to the member fees included in the revenue account balance, the company has earned another $12,300 in unrecorded fees that will be collected on January 31. The company is also expected to collect $13,000 on that same day for new fees earned in January.
6. Depreciation expense for the year is $23,000.

Smart Deals Trial Balance December 31, 2017 Account Title Debit Credit Cash $ 14,255 Supplies 6.200 Prepaid insurance 8,400 Equipment 36,400 Accounts payable 14,200 Unearned consulting revenue 9.000 D. Kelley, Capital 38,000 D. Kelley, Withdrawals 1.200 Consulting revenue 8.800 Rental revenue 400 Salaries expense 2,040 Rent expense 1,500 Utilities expense 405 Total 70,400 $ 70,400