Problem $2$: $[10$ minutes, $5$ marks$]$

Learn to Skate, Inc., is a company that provides skating lessons to all ages. Its unadjusted trial balance at December $31,2015,$ follows along with information about selected accounts.

$\backslash$table$[[$Account Name,Debit,Credit,Further Information$],[$Cash$,$$$23,800,,$As reported on December $31$ bank statement.$],[$Supplies$,300,2,$Based on count, only $$200$ of supplies still exist.$],[$Unearned Revenue,,$$1,500,\backslash$table$[[$Of this amount, $$500$ was received for December lessons and$],[$$$1,000$ for January lessons.$]]],[$Wages Payable,,${?}_0^C,\backslash$table$[[$Employees were paid $$500$ for $10$ days of work through$],[$December $28.$ They have not yet been paid for work on$],[$December $29$ and $30.$ $$50$ d $3y=$$$100$