. 4. The following facts apply to Bella's Vitamin Store On December 11, 2021, the firm received a $17,100 utility bill that covers the current use of utilities. The firm pays the bill at the same time (the amount is automatically taken out of the firm's bank account on December 11, 2021) As of 11/30/2021, employees had earned $41,100 of wages buy were not paid as of 11/30/21. On 12/12/2021, the firm pays the employees $41,100 in cash. On 12/31/2021, the firm borrows, $79,000 from the local bank. Interest and principal will be paid in 2022. You do not need to know the interest rate or payment terms. a. Make all 2021 journal entries for the Vitamin Store. 4 total entries b. For each journal entry, what is the effect on total assets, liabilities, equity, revenues, expenses, and net income? Give both direction and amount