The unadjusted trial balance for Stam Consulting as December 31 is provided on the trial balance tab.

Information for adjustments is as follows:

1. As of December 31, employees had earned $1,300 of unpaid and unrecorded salaries. The next payday is January 4, at which time $1,625 of salaries will be paid.
2. The cost of supplies still available at December 31 is $1,600.
3. The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December 31 is $1,075. The next interest payment, at an amount of $1,290, is due on January 15.
4. Analysis of the unearned member fees account shows $2,600 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.

Please Help with:

• General Journal
• Income statement
• st. Owner equity
• balance sheet
• worksheet