At December 31 of the current year. Pharoah Corporation had a number of items that were not reflected in its accounting records. Maintenance and repair costs of $940 were incurred but not paid. Utilities costing $410 were used but not paid, and use of a warehouse space worth $2,110 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. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 (To record maintenance and repairs costs) Dec. 31 (To record utilities) Dec. 31 (To record warehouse rent)