Blue Spruce Services Company records adjusting entries on an annual basis. The following information is available to be used in recording adjusting entries for the year ended December 31, 2024. 1. 2. 3. 4. 5. 6. 7. 8. Prepaid insurance totalling $275 has expired. Supplies of $275 have been used. Annual depreciation on equipment is $1,125. Services related to unearned revenue of $286 were performed. Salaries of $725 are unpaid. Utility expenses for 2024 of $175 are unrecorded and unpaid. Services provided but not collected in cash or recorded total $925. Interest of $100 on a note payable has accrued. For each adjustment, prepare a basic analysis and a debit-credit analysis. Use the following format, in which the first one has been done: no basic type increase or decrease specific account