0.38/1 E All the accounts have normal balances. The following information has been gathered at December 31.2022 1. Sunland Company borrowed $12,400 by signing a 12%, one-year note on September 1, 2022. Interest will be paid when the note is repaid. 2. A count of supplies on December 31, 2022, indicates that supplies of $1.116 are on hand. 3. Depreciation on the equipment for 2022 is $1.240. 4. Sunland paid $2,604 for 12 months of insurance coverage on June 1, 2022. 5. 6. 7. On December 1, 2022, Sunland collected $37,200 for consulting services to be performed evenly from December 1.2022. through March 31, 2023. Sunland performed consulting services for a client in December 2022. The client will be billed $5,208. Sunland pays its employees total salaries of $11.160 every Monday for the preceding 5-day week (Monday through Friday). On Monday, December 29, employees were paid for the week ending December 26. All employees worked the last 3 days of 2022. Prepare adjusting entries for the seven items described above. Sunland prepares adjustments annually. (Credit account titles are automatically indented when the amount is entered. Do not indent manually)