$\backslash$table$[[$Account Names,Debit,Credit,$\backslash$table$[[$Further Information$],[c$ renerted$]]],[$Cash$,$$$31,800,,$As reported on December $31$ bank statement.$],[$Supplies$,580,,\backslash$table$[[$Based on count, only $$190$ of supplies$],[$still exist.$]]],[$Deferred Revenue,,$$2,390,\backslash$table$[[$Of this amount, $$1,900$ was received for$],[$December lessons and $$490$ for January$],[$lessons$.]]],[$Salaries and Wages Payable,,$0,\backslash$table$[[$Employees were paid $$2,100$ for $10$ days of$],[$work through December $28.$ They have not$],[$yet been paid for work on December $29$ and$],[30.]]],[$Income Tax Payable,,$0,\backslash$table$[[$The company has paid last year's income$],[$tax but not this year's tax.$]]],[$Interest Payable,,$0,\backslash$table$[[$The company has not paid the $$125$ of$],[$interest owed on its notes payable for the$],[$current period.$]]],[$Notes Payable $($long$-$term$),,15,000,\backslash$table$[[$This one$-$year note was taken out this year$],[$on December $1.]]],[$Common Stock,,$1,000,\backslash$table$[[$This amount was contributed for common$],[$stock in prior years.$]]],[$Retained Earnings,,$2,900,\backslash$table$[[$This is the balance reported at the end of$],[$last year.$]]],[$Service Revenue,,$49,390,\backslash$table$[[$Most customers pay cash for lessons each$],[$time they are provided, but some customers$],[$pay in advance.$]]],[$Salaries and Wages Expense,$36,000,,\backslash$table$[[$Employees worked through December $30$ but$],[$did not work on December $31.]]],[$Supplies Expense,$2,300,,\backslash$table$[[$This is the cost of supplies used through$],[$November $30.]]],[$Interest Expense,$0,,\backslash$table$[[$The company has not paid the $$125$ of$],[$interest owed on its notes payable for the$],[$current period.$]]],[$Income Tax Expense,$0,,\backslash$table$[[$The company has an average tax rate of$],[20\%.]]],[$Totals$,$$$70,680,$$$70,680,]]$ Prepare the adjusting journal entries that are required at December $31,2021.($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$