Blossom Company has the following information available for accruals for the year ended December 31,2022 . The company adjusts its accounts annually. 1. The December utility bill for $529 was unrecorded on December 31 . Blossom paid the bill on January 11. 2. Blossom is open 7 days a week and employees are paid a total of $4,270 every Monday for a 7 -day (Monday-5unday) workweek. December 31 is a Thursday, so employees will have worked 4 days (Monday, December 28-Thursday, December 31) that they have not been paid for by year-end. Employees will be paid next on January 4. 3. Blossom signed a $54,900,8% bank loan on November 1,2021 , due in 2 years. Interest is payable on the first day of each following month. (For example, interest incurred during November would be paid on December 1 .) 4. Blossom receives a fee from Pizza Shop next door for all pizzas sold to customers using Blossom's facility. The amount owed for December is \$366, which Pizza Shop will pay on January 4. (Hint: (Use the Service Revenue account) 5. Blossom rented some of its unused warehouse space to a client for $7,320 a month, payable the first day of the following month. It received the rent payment for the month of December on January 2. ec. 31,2022 Utilities Expense Cash ec. 31, 2022 Salaries and Wages Expense 2,440 ec. 31,2022 Interest Expense 18,300 Interest Payable ec. 31, 2022 Accounts Receivable Service Revenue ec. 31,2022 Accounts Receivable 7,320