At December 31 of the current year, Ivanhoe Corporation had a number of items that were not reflected in its accounting records. Maintenance and repair costs of $990 were incurred but not paid. Utilities costing $460 were used but not paid, and use of a warehouse space worth $2,160 was provided to a tenant who had not been billed as of the end of the month. Record the required adjusting entries related to these events. (List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Dec. 31 Debit (To record maintenance and repairs costs) Dec. 31 Credit Credit (To record utilities) Dec. 31 (To record warehouse rent)