All the accounts have normal balances. The following information has been gathered at December 31, 2022. 1. Splish Brothers Company borrowed $ 16,800 by signing a 12%, 1-year note on September 1, 2022. Interest will be paid when the note is repaid. 2. 3. A count of supplies on December 31, 2022, indicates that supplies of $1,512 are on hand. Depreciation on the equipment for 2022 is $ 1,680. Splish Brothers paid $ 3,528 for 12 months of insurance coverage on June 1, 2022. 4. 5. On December 1, 2022, Splish Brothers collected $ 50,400 for consulting services to be performed evenly from December 1, 2022, through March 31, 2023. 6. Splish Brothers performed consulting services for a client in December 2022. The client will be billed $ 7,056. 7. Splish Brothers pays its employees total salaries of $ 15,120 every Monday for the preceding 5-day week (Monday through Friday). On Monday, December 29, employees were paid for the week ending December 26. All employees worked the last 3 days of 2022 Prepare adjusting entries for the seven items described above. Splish Brothers prepares adjustments annually. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry"for the account titles and enter for the amounts.) No. Account Titles and Explanation Debit Credit 1. Interest Expense 672 Interest Payable 672 2. Supplies Expense 2604 Supplies 2604 3. Depreciation Expense 1680 Accumulated Depreciation Equipment 1680 4. Insurance Expense 2058 Prepaid Insurance 2058 5. Unearned Service Revenue 16800 Service Revenue 16800 6. Accounts Receivable 7056 Service Revenue 7056 7. Salaries and Wages Expense 9072 Salaries and Wages Payable 9072