Complete the six-column table by entering adjustments that reflect the following information:
a. As of December 31, 2005, 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, 2005, 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, 2005, is $1,250. The next interest payment,
At an amount of $1,500, is due on January 15, 2006.
d. Analysis of the unearned member fees account shows $5,600 remaining unearned at December
31, 2005.
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, 2006. The company
Is also expected to collect $8,000 on that same day for new fees earned in January 2006.
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 for January

Bullseye Ranges
December 31,2005

Account Title Unadjusted Adjustments Adjusted
Trial Balance Trial Balance
DR CR DR CR DR CR
Cash………………………………….. $13,000
Accounts receivable…………… 0
Supplies…………………………….. $5,500
Equipment………………………$130,000
ACCUMULATED DEPRECIATION
Equipment…………………………………………………$25,000
Interest payable……………………………………….. 0
Salaries payable………………………………………….0
Unearned member fees…………………………….. $14,000
Notes payable…………………………………………….. $50,000
T. Allen Capital…………………………………………….. $58,250
T. Allen withdrawls………………$20,000
Member fees earned………………………………….$3,000
DEPRECIATION EXPENSES
Equipment……………………………0
Salaries expense……………….. $28,000
Interest expense……………….$3,750
Supplies expense………………0
Totals…………………………$200,250 $200,250

A FOURTH posting now of the same question? If you are continually posting this over and over because you hadn't gotten a response yet, you might want to bear in mind that everyone here is a volunteer, with lives of their own, and you have too much expectation of us. We come when we can, and we answer or don't answer things as we choose. Continually posting it will not get you a response any faster. (It's not like it fell off to page 3 somewhere and no one is going to see it.)

Post your question ONCE. Either someone responds or they don't, and if they don't, you can't make them. If you see your question disappear off the first page and it's been a few days, then you might try posting again, but otherwise you just appear as though you think we all have some obligation to answer your question in 30 minutes or less.

First you need to set up a worksheet in Excel and do a trial balance. See one of my previous posts for what a worksheet looks like.

Your first 2 columns will be your unadjusted trial balance, the next 2 columns will be your adjustments, and your final 2 columns will be the adjusted trial balance.

After you get your trial balance set up you will need to do your adjusting entries. These will go in your adjustments columns.

After your adjustments you will work your columns across to get your account balnces for the adjusted trial balance.