Refer to the following Hawkeye Ranges. a. As of December 31, 2015, employees had earned $965 of unpaid and unrecorded salaries. The next payday is January 4, at which time $1,718 of salaries will be paid. b. The cost of supplies still available at December 31, 2015, is $2,908. c. The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December 31, 2015, is $1,150. The next interest payment, at an amount of $1,380, is due on January 15, 2016. d. Analysis of the unearned member fees account shows $6,031 remaining unearned at December 31, 2015. e. In addition to the member fees included in the revenue account balance, the company has earned another $9,710 in unrecorded fees that will be collected on January 31, 2016. The company is also expected to collect $8,000 on that same day for new fees earned in January 2016. f. Depreciation expense for the year is $13,709.

HAWKEYE RANGES Work Sheet For Year Ended December 31, 2015 Unadjusted Adjusted Trial Balance Adjustments Trial Balance Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash $14,000 Accounts receivable 0 Supplies 5,922 Equipment 142,800 Accumulated depreciationEquipment $27,418 Interest payable 0 Salaries payable 0 Unearned member fees 15,078 Notes payable 46,000 P. Hawkeye, Capital 71,715 P. Hawkeye, Withdrawals 21,000 Member fees earned 57,120 Depreciation expenseEquipment 0 Salaries expense 30,159 Interest expense 3,450 Supplies expense 0 Totals $217,331 $217,331 $0 $0 $0 $0