1 Whispering Winds Corp, has the following information available for accruals for the year ended December 31, 2022. The company adjusts its accounts annually. The December utility bill for $390 was unrecorded on December 31. Whispering Winds paid the bill on January 11 2 Whispering Winds is open 7 days a week and employees are paid a total of 53.220 every Monday for a 7-day (Monday Sunday) workweek. December 31 is a Thursday, so employees will have worked 4 days (Monday, December 28-Thursday. December 31) that they have not been paid for by year-end. Employees will be paid next on January Whispering Winds signed a $41,400,5% bank loan on November 1, 2021. due in 2 years. Interest is payable on the first day of each following month 4. Whispering Winds receives a fee from Pizza Shop next door for all pizzas sold to customers using Whispering Winds's facility . The amount owed for December is $280, which Pizza Shop will pay on January 4. (Hint: Use the Service Revenue account) 5. Whispering Winds rented some of its unused warehouse space to a client for $5,520 a month payable the first day of the following month. It received the rent for the month of December on Sanuary 2. 3 Debit Credit No. Date Account Titles and Explanation Dec. 1 31 2022 2. Dec. 31, 2022 3. Dec. 31, 2022 4. Dec. 31, 2022 5. Dec. 31, 2022