1. Weekly salaries for a five-day week total $2,160, payable on Fridays. December 31 of the current year is a Tuesday. 2. Fulton Fast Print has $12,000 of notes payable outstanding at December 31. Interest of $120 has accrued on these notes by December 31 but will not be paid until the notes mature next year. 3. During December, Fulton Fast Print provided $540 of printing services to clients who will be billed on January 2. The firm uses the fees receivable account to reflect amounts earned but not yet billed. 4. Starting December 1, all maintenance work on Fulton Fast Print's equipment is handled by Richardson Repair Company under an agreement whereby Fulton Fast Print pays a fixed monthly charge of $240. Fulton Fast Print paid six months' service charge of $1,440 cash in advance on December 1 and increased its Prepaid maintenance account by $1,440. 5. The firm paid $540 cash on December 15 for a series of radio commercials to run during December and January. One-third of the commercials aired by December 31. The $540 payment was recorded in its prepaid advertising account. 6. Starting December 16, Fulton Fast Print rented 480 square feet of storage space from a neighboring business. The monthly rent of $0.80 per square foot is due in advance on the first of each month. Nothing was paid in December, however, because the neighboring business agreed to add the rent -half of December to the January 1 payment. 7. Fulton Fast Print invested $3,000 cash in securities on December 1 and earned interest of $23 on these securities by December 31. No interest will be received until January. 8. Annual depreciation on the firm's equipment is $1,305. No depreciation has been recorded during the year. Prepare Fulton Fast Print Company's accounting adjustments required at December 31 using the financial statement effects template. Note: For each account category, indicate the appropriate account name. Enter "N/A" for any account category that is not used for a given transaction. Note: Indicate a decrease in an account category by including a negative sign with the amount. Transaction Cash Asset Noncash Assets Balance Sheet Liabilities Income Statement Contrib. Capital Earned Capital Revenues Expenses 0 0- 0 0 0 0- - Net Income 0 0 2. 0 0 = 0 0 0 0 0 = 0 = = 3. 0 0 = 0 0 0 0- 0 = = = 4. 0 0 = 0 0 0 0- 0 = 0 = = 5. 0 0- 0 0 0 0 0 0 = 6. 0 0 = 0 0 0 0 0 = 0 = = = 7. 0 0 = 0 0 0 0- 0 = = = 8. 0 0 = 0 0 0 0- 0 = 0