trying to find amount for #2 and #5

Debit Credit Further Information Account Names Cash $ 32,400 Supplie 700 S $ 2,300 Deferre d Revenue 0 Salarie S and Wages payable As reported on December 31 bank statement. Based on count, only $250 of supplies still exist. of this amount, $2,000 was received for December lessons and $300 for January lessons. Employees were paid $1,500 for 10 days of work through December 28. They have not yet been paid for work on December 29 and 30. The company has paid last year's income tax but not this year's tax. The company has not paid the $125 of interest owed on its notes payable for the current period. This one-year note was taken out this year on December 1. 0 Income Tax Payable 0 Interes t Payable 15,000 Notes Payable (long- term) 1,000 Common Stock This amount was contributed for common stock in prior years. This is the balance reported at the end of last year. Retaine 3,500 Earning s Service Revenue 50, 800 36,600 2,900 Salarie s and Wages Expense Supplie S Expense Interes t Expense Most customers pay cash for lessons each time they are provided, but some customers pay in advance. Employees worked through December 30, but did not work on December 31. This is the cost of supplies used through November 30. The company has not paid the $125 of interest owed on its notes payable for the current period. The company has an average tax rate of 20%. 0 0 Income Tax Expense Totals $ 72,600 $ 72,600 Name the five pairs of balance sheet and income statement accounts that require adjustment and indicate the amount of adjustment for each pair. Related income statement Adj. Balance sheet account Amount account (1) Supplies Supplies Expense 450 (2) Deferred Revenue Service Revenue 300 (3) Salaries and Wages Payable Salaries and Wages Expense 125 (4) Interest Payable Interest Expense (5) Income Tax Payable Income Tax Expense