Bramble Corp. 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 $415 was unrecorded on December 31. Bramble paid the bill on January 11.
2.		Bramble is open 7 days a week and employees are paid a total of $3,430 every Monday for a 7-day (MondaySunday) workweek. December 31 is a Thursday, so employees will have worked 4 days (Monday, December 28Thursday, December 31) that they have not been paid for by year-end. Employees will be paid next on January 4.
3.		Bramble signed a $44,400, 5% bank loan on November 1, 2021, due in 2 years. Interest is payable on the first day of each following month.
4.		Bramble receives a fee from Pizza Shop next door for all pizzas sold to customers using Brambles facility. The amount owed for December is $290, which Pizza Shop will pay on January 4. (Hint: Use the Service Revenue account.)
5.		Bramble rented some of its unused warehouse space to a client for $5,880 a month, payable the first day of the following month. It received the rent for the month of December on January 2.

Debit Credit No. Date Account Titles and Explanation 1. Jan. 11, 2023 2. Jan. 4, 2023 3. Jan. 1, 2023 4. Jan. 4, 2023 5. Jan. 2, 2023