B52 Skate Training prepares adjustments annually and showed the following on its June 30, 2014, year-end:

a. The Prepaid Arena Rental of $182,000 was paid on February 1, 2014. It represents seven months of rent on the arena.
b. A count of the Repair Supplies at year-end revealed that $1,900 had been used.
c. Annual depreciation of the skate equipment was $82,000.
d. A review of the Unearned Training Fees account at year-end showed that included in the balance was $12,600 that had not yet been earned.
e. Accrued salaries of $58,000 had not been recorded at year-end.
f. Interest of $1,800 had accrued regarding the Notes Payable.
g. On June 5, 2014, cash of $92,000 was received for 2014/2015 training sessions (lessons begin in October). This amount is included in the Training Fees learned balance.
Required
Prepare the annual adjusting entries on June 30, 2014, for each of (a) through (g) above.

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B52 Skate Training Unadjusted Trial Balance June 30, 2014 Unadjusted Trial Balance Adjusted Trial Balance Adjustments Account 7 Cash 8 Accounts receivable 9 Repair supplies 10 Prepaid arena rental 11 Skate equipment 12 Accumulated depreciation, $ 112,000 28,000 2,800 182,000 428,000 $ 164,000 5,400 19,600 160,000 451,400 skate equipment 13 Accounts payable 14 Unearned training fees 15 Notes payable 16 Ben Gibson, capital 17 Ben Gibson, withdrawals 18 Training fees earned 19 Salaries expense 20 Arena rental expense 21 Other expenses 22 Totals 72,000 550,000 350,000 168,000 7,600 $1,350,400 $1,350,400