The following six$-$column table for Bullseye Ranges includes the unadjusted trial balance as of December $31,2011.$

$\backslash$table$[[,$A$,$B$,$C$,$D$,$E$,$F$,$G$],[1,$BULLSEYE RANGES$],[2,$December $31,2011],[3,,\backslash$table$[[$Unadjusted$],[$Trial Balance$]],$Adjustments,Adjusted Trial Balance$],[5,$Account Title,Dr$.,$Cr$.,$Dr$.,$Cr$.,$Dr$.,$Cr $.],[6,$Cash,$ $13,000,,,,,],[7,$Accounts receivable,$0,,,,,],[8,$Supplies,$5,500,,,,,],[9,$Equipment,$130,000,,,,,],[10,$Accumulated depreciation$-$Equipment,,$ $25,000,,,,],[11,$Interest payable,,$0,,,,],[12,$Salaries payable,,$0,,,,],[13,$Unearned member fees,,$14,000,,,,],[14,$Notes payable,,$50,000,,,,],[15,$T$.$ Allen, Capital,,$58,250,,,,],[16,$T$.$ Allen, Withdrawals,$20,000,,,,,],[17,$Member fees earned,,$53,000,,,,],[18,$Depreciation expense$-$Equipment,$0,,,,,],[19,$Salaries expense,$28,000,,,,,],[20,$Interest expense,$3,750,,,,,],[21,$Supplies expense,$0,,,,,],[22,$Totals,$$200,250,$$$200,250,,,,],[23,,,,,,,]]$

Required

Complete the six$-$column table by entering adjustments that reflect the following information.

a$.$ As of December $31,2011,$ employees had earned $$900$ of unpaid and unrecorded salaries. The next payday is January $4,$ at which time $$1,600$ of salaries will be paid.

b$.$ The cost of supplies still available at December $31,2011,$ is $$2,700.$

c$.$ The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December $31,2011,$ is $$1,250.$ The next interest payment, at an amount of $$1,500,$ is due on January $15,2012.$

d$.$ Analysis of the unearned member fees account shows $$5,600$ remaining unearned at December $31,2011.$

e$.$ In addition to the member fees included in the revenue account balance, the company has earned another $$9,100$ in unrecorded fees that will be collected on January $31,2012.$ The company is also expected to collect $$8,000$ on that same day for new fees earned in January $2012.$

f$.$ Depreciation expense for the year is $$12,500.$