Blue Spruce Corp. has the following information available for accruals for the year ended December 31, 2022. The company adjusts its accounts annually. 1. 2. 3. The December utility bill for $495 was unrecorded on December 31. Blue Spruce paid the bill on January 11. Blue Spruce is open 7 days a week and employees are paid a total of $4,060 every Monday for a 7-day (Monday-Sunday) 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. Blue Spruce signed a $52,200, 5% bank loan on November 1, 2021, due in 2 years. Interest is payable on the first day of each following month. Blue Spruce receives a fee from Pizza Shop next door for all pizzas sold to customers using Blue Spruce's facility. The amount owed for December is $350, which Pizza Shop will pay on January 4. (Hint: Use the Service Revenue account.) Blue Spruce rented some of its unused warehouse space to a client for $6,960 a month, payable the first day of the following month. It received the rent for the month of December on January 2. 4. 5. For each situation, prepare the adjusting entry required at December 31. (Round answers to O decimal places, e.g. 5,275. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation Dec. 31, Utilities Expense 2022 495 Accounts Payable 495 Dec. 31, 2022 Salaries and Wages Expense 2320 Salaries and Wages Payable 2320 Dec. 31, 2022 Interest Expense 217 Interest Payable 217 Dec. 31, 2022 Accounts Receivable 350 Service Revenue 350 Dec. 31, 2022 Accounts Receivable 6960 Rent Revenue 6960 For each situation, prepare the journal entry to record the subsequent cash transaction in 2023. (Round answers to 0 decimal places, e.g. 5,275. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit No. Date Account Titles and Explanation Jan. 1. 11, 2023 2. Jan. 4, 2023 3. Jan. 1, 2023 4. Jan. 4, 2023 5. Jan. 2, 2023