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

Required
1. 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.
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.

BULLSEYE RANGES December 31, 2011 Unadjusted Trial Balance Adjusted Adjustments Trial Balance Account Title Dr. Dr. $ 13,000 Accounts receivable Supplies 5,500 25,000 Accumulated depreciation-Equipment Interest payable Salaries payable Unearned member fees Notes payable T. Allen, Capital T. Allen, Withdrawals Member fees eamed Depreciation expense-Equipment Salaries expense Interest expense Supplies expense Totals 0 14,000 50,000 58,250 20,000 53,000 28,000 3,750