I got this of this web site but I don't understand where it all goes. this is the one I am working on. I need help. Part 1 BULLSEYE RANGES For Year Ended December 31, 2005 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash 13,000 13,000 Accounts receivable (e) 9,100 9,100 Supplies 5,500 (b) 2,800 2,700 Equipment 130,000 130,000 Accumulated depreciation--Equipment 25,000 (f) 12,500 37,500 Interest payable (c) 1,250 1,250 Salaries payable (a) 900 900 Unearned member fees 14,000 (d) 8,400 5,600 Notes payable 50,000 50,000 T. Allen, Capital 58,250 58,250 T. Allen, Withdrawals 20,000 20,000 Member fees earned 53,000 (d) (e) 8,400 9,100 70,500 Depreciation expense— Equipment (f) 12,500 12,500 Salaries expense 28,000 (a) 900 28,900 Interest expense 3,750 (c) 1,250 5,000 Supplies expense ______ ______ (b) 2,800 _____ 2,800 ______ Totals 200,250 200,250 34,950 34,950 224,000 224,000 Part 2 (all adjusting entries dated December 31, 2005) (a) Salaries Expense 900 Salaries Payable 900 To record accrued salaries. (b) Supplies Expense 2,800 Supplies 2,800 To record cost of consumed supplies. (c) Interest Expense 1,250 Interest Payable 1,250 To record accrued interest expense. (d) Unearned Member Fees 8,400 Member Fees Earned 8,400 To record earned fees. (e) Accounts Receivable 9,100 Membership Fees Earned 9,100 To record accrued revenues. (f) Depreciation Expense, Equipment 12,500 Accumulated Depreciation, Equipment 12,500 To record depreciation. Part 3 (all reversing entries dated January 1, 2006) (a) Salaries Payable 900 Salaries Expense 900 To reverse accrued salaries. (c) Interest Payable 1,250 Interest Expense 1,250 To reverse accrued interest expense. (e) Member Fees Earned 9,100 Accounts Receivable 9,100 To reverse accrued revenues. Part 4 2006 Jan. 4 Salaries Expense 1,600 Cash 1,600 To record payroll. 15 Interest Expense 1,500 Cash 1,500 To record interest payment. 31 Cash ($9,100 + $8,000) 17,100 Member Fees Earned 17,100 To record collection of membership fees.