The following six column table for Hawkeye Ranges includes the unadjusted trial balance as of December 31, 2013.

Required:

1. Complete the six column table by entering adjustments that reflect the following information.
a. As of December 31, 2013, employees had earned $1,200 of unpaid and unrecorded salaries. The next payday is January 4, at which time $1,500 of salaries will be paid.
b. The cost of supplies still available at December 31, 2013, is $3,000.
c. The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December 31, 2013, is $1,875. The next interest payment, at an amount of $2,250, is due on January 15, 2014.
d. Analysis of the unearned member fees account shows $5,800 remaining unearned at December 31, 2013.
e. In addition to the member fees included in the revenue account balance, the company has earned another $9,300 in unrecorded fees that will be collected on January 31, 2014. The company is also expected to collect $10,000 on that same day for new fees earned in January 2014.
f. Depreciation expense for the year is $15,000.
2. Prepare journal entries for the adjustments entered in the six column table for part 1.
3. Prepare journal entries to reverse the effects of the adjusting entries that involve accruals.
4. Prepare journal entries to record the cash payments and cash collections described forJanuary.