At December 31 of the current year, Pharoah Corporation had a number of items that were nnt reflected in its accounting records. Maintenance and repair costs of $870 were incurred but not paid. Utilities costing $340 were used but not paid, and use of a warehouse space worth $2,040 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 o for the amounts. Credit account tities are automatically indented when the amount is entered. Do not indent manually.)