Blossom & Associates records adjusting entries on an annual basis. The company has the following information available on accruals that must be recorded for the year ended December $31,2024$:

Blossom has a $$13,200,6\%$ note receivable with a customer. The customer pays the interest on a monthly basis on the first of the month. Assume the customer pays the correct amount each month.

Blossom pays its employees a total of $$6,900$ every second Friday. Employees work a five$-$day week, Monday to Friday, and are paid for all statutory holidays. Assume December $31,2024,$ is a Friday. Employees were last paid up to the Friday of the prior week.

Blossom has a contract with a customer where it provides services prior to billing the customer. On December $31,2024,$ this customer owed Blossom $$3,340.$ Blossom billed the customer on January $7,2025,$ and collected the full amount on January $18,2025.$

Blossom received the $$470$ December utility bill on January $10,2025.$ The bill was paid on its due date, January $22,2025.$

Blossom has a $$20,400,5\%$ note payable. Interest is paid every six months, on April $30$ and October $31.$ Assume that Blossom made the correct interest payments on April $30,2024,$ and October $31,2024.$