All the accounts have normal balances. The information below has been gathered at All the accounts have normal balances. The information below has been gathered at December $31,2022.$ Interest will be paid when the note is repaid.

$1.$ Blossom Company borrowed $$11,200$ by signing a $9\%,$ one$-$year note on September $1,2022.$

$2.$ A count of supplies on December $31,2022,$ indicates that supplies of $$870$ are on hand.

$3.$ Depreciation on the equipment for $2022$ is $$1,400.$

$4.$ Blossom paid $$2,160$ for $12$ months of insurance coverage on June $1,2022.$

$5.$ On December $1,2022,$ Blossom collected $$32,000$ for consulting services to be performed evenly from December $1,2022,$ through March $31,2023.$

$6.$ Blossom performed consulting services for a client in December $2022.$ The client will be billed $$4,400.$

$7.$ Blossom pays its employees total salaries of $$5,500$ 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. Devin Wolf prepares adjustments annually. $($List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.$)$December $31,2022.$ Interest will be paid when the note is repaid.

$1.$ Blossom Company borrowed $$11,200$ by signing a $9\%,$ one$-$year note on September $1,2022.$

$2.$ A count of supplies on December $31,2022,$ indicates that supplies of $$870$ are on hand.

$3.$ Depreciation on the equipment for $2022$ is $$1,400.$

$4.$ Blossom paid $$2,160$ for $12$ months of insurance coverage on June $1,2022.$

$5.$ On December $1,2022,$ Blossom collected $$32,000$ for consulting services to be performed evenly from December $1,2022,$ through March $31,2023.$

$6.$ Blossom performed consulting services for a client in December $2022.$ The client will be billed $$4,400.$

$7.$ Blossom pays its employees total salaries of $$5,500$ 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 $2022.$