a. Received a $600 utility bill for electricity usage in December to be paid in January 2014. b. Owed wages to 10 employees who worked three days at $100 each per day at the end of December. The company will pay employees at the end of the first week of January 2014. c. On December 1, 2013, loaned money to an employee who agreed to repay the loan in one year along with $1,200 for one full year of interest. No interest has been recorded yet