Problem 4-6A Preparing reversing entries P3 The following six-column table for Hawkeye Ranges includes the unadjusted trial balance as of December 31 . Required 1. Complete the six-column table by entering adjustments that reflect the following information. a. As of December 31, 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. Cost of supplies still available at December 31 total $3,000. c. An interest payment is made every three months. The amount of unrecorded acerued it at December 31 is $1,875. The next interest payment, at an amount of $2,250, is January 15. d. Analysis of Unearned Revenue shows $5,800 remaining unearned at December 31 . e. Revenue of $9,300 is accrued for services provided. Payment will be collected on January 31 . f. Depreciation expense is $15,000. 2. Prepare journal entries for 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 cash payments and cash collections described in part 1 for January. Check (1) Adjusted trial balance totals, $239,625