3-5 Devin Wolf Company has the following balances in selected accounts on December 31, 2012 Accounts Receivable $ 0 Equipment Interest Payable Notes Payable Prepaid Insurance Salaries and Wages Payable Supplies Unearned Service Revenue 2,100 2,700 31,000 All the accounts have normal balances. The rformation below has been Oathered at December 31, 2017. 1, Devin waar company borrowed $9,800 by signing a 9%, one-year note on September 1, 2017. 2. A count of supplies on December 31, 2017, indicates that supplies of $800 are on hand on the equipment for 2017 is $1,700 4 Devin Wolf Company paid $2,100 for 12 months of insurance coverage on June 1, 2017 5. On December 1, 2017, Devin Wolf collected $31,000 for consulting services to be 6. Devin Woll performed from December 1, 2017, through March 31, 2018. The company had performed 1/4 of the services by December 31. performed consulting services for a cient in December 2017. The client will be billed $3,800. 7. Devin Wolf Company pays its employees total salaries of $5,600 every Honday for the precedi ng 5-day week (Monday through Friday). On Monday, December 29, employees were paild for the week ending Decembe is ente Prepare adjusting entries for the seven items described above. (credit account titles are automatically indented when the amount Debit Credit No. Account Titles and Explanation 6