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. Sunland Company borrowed $9,700 by signing a 9\%, one-year note on September 1, 2022. 2. A count of supplies on December 31, 2022, indicates that supplies of $900 are on hand. 3. Depreciation on the equipment for 2022 is $1,300. 4. Sunland paid $3,000 for 12 months of insurance coverage on June 1,2022. 5. On December 1,2022. Sunland collected \$29,000 for consulting services to be performed evenly from December 1,2022. through March 31, 2023. 6. Sunland performed consulting services for a client in December 2022. The client will be billed S4,000. 7. Sunland pays its employees total salaries of $5,600 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 ail debit entries before credit entries. Credit account titles are automaticaily indented when the amount is entered. Do not indent manuallyd