The unadjusted trial balance for Star Consulting as December 31 is provided on the trial balance tab, Information for adjustments is as follows: a. As of December 31, employees had earned $1.300 of unpaid and unrecorded salaries. The next payday is January 4, at which time $1,625 of salaries will be paid. b. The cost of supplies still available at December 31 is $1.600. C. The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at d. Analysis of the unearned member fees account shows $2,600 remaining unearned at December 31 e. 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 f. Depreciation expense for the year is $23.000 Journal entry worksheet 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. Record the required adjusting entry, if any. Note: Enter debits before credits. Account Title Debit Credit Date Dec 31 Record entry Clear entry View general journal Journal entry worksheet Journal entry worksheet Bu 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. Record the required adjusting entry, if any, Note: Enter debits before credits. Account Title Debit Credit Date Dec 31 Record entry Clear entry View general journal Journal entry worksheet 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. Record the required adjusting entry, If Note: Enter debits before credits. Date Account Title Credit Dec 31 Debit Record entry Clear entry View general journal Journal entry worksheet Journal entry worksheet 1 2 3 4 5 5 6 LLLLLL 8 9 10 Record the entry to close the revenue account(s). Note: Enter debits before credits Account Title Debit Credit Date Dec 31 Record entry Clear entry View general journal Journal entry worksheet Record the entry to close the expense account(s). Note: Enter debits before credits. Date Dec 31 Account Title Debit Credit Record entry Clear entry View general journal Journal entry worksheet Unadjusted STAM CONSULTING Trial Balance December 31, 2019 Credit Account Title $ Debit 156.920 8.000 115.000 46,000 19.500 86,000 114.000 Cash Supplies Equipment Accumulated depreciation Equipment Uneared member fees Long-term notes payable 3. Stam, Capital J. Stam. Withdrawals Member frescared Salaries expense Interest expense Total 24.000 58,000 17,000 2580 323.500 5 323.500 Income Statement>
