The unadjusted trial balance for Hawkeye Ranges as December 31, 2015, is given below Account Title Debit Credit
Cash 156,800
Supplies 9,000
Equipment 109,000
Accumulated depreciation - Equipment 43,600
Interest payable 2,000
Salaries payable 1,400
Unearned member fees 20,000
Long-term notes payable 80,000
M. Duerr, Capital 122,000
M. Duerr, Withdrawals 27,000
Member fees earned 58,000
Salaries expense 18,400
Interest expense 6,800
Total 327,000 327,000

a. As of December 31, employees had earned $2,000 of unpaid and unrecorded salaries. The next payday is January 4, at which time $2,500 of salaries will be paid.
b. The cost of supplies still available at December 31 is $1,400.
c. The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December 31 is $2,250. The next interest payment, at an amount of $2,700, is due on January 15.
d. Analysis of the unearned member fees account shows $2,600 remaining unearned at December 31.
e. In addition to the member fees included in the revenue account balance, the company has earned another $13,300 in unrecorded fees that will be collected on January 31. The company is also expected to collect $14,000 on that same day for new fees earned in January.
f. Depreciation expense for the year is $24,200.

Required:
Prepare the required adjusting entries and closing entries for Hawkeye Ranges.