Carla Vista Co. has the following balances in selected accounts on December 31, 2021. Carla Vista has a calendar year end. Accounts Receivable Accumulated Depreciation-Equipment $ 0 0 Equipment 5,800 Interest Payable 0 Notes Payable 11,700 Prepaid Insurance 2,052 Salaries Payable 0 Supplies 2,320 Unearned Revenue 35,400 All the accounts have normal balances. The information below has been gathered at December 31, 2021. 1. Carla Vista Co. borrowed $11,700 by signing a 4%, one-year note on September 1, 2021. 2. 3. A count of supplies on December 31, 2021, indicates that supplies of $930 are on hand. Depreciation on the equipment for 2021 is $1,230. Carla Vista Co. paid $2,052 for 12 months of insurance coverage on June 1, 2021. 4. 5. 6. 7. On December 1, 2021, Carla Vista collected $35,400 for consulting services to be performed evenly from December 1, 2021, through March 31, 2022. Carla Vista performed consulting services for a client in December 2021. The client will be billed $4,900. Payment from the customer is expected on January 14, 2022. Carla Vista Co. pays its employees total salaries of $9,100 every Wednesday for the preceding five-day week (Monday through Friday). On Wednesday, January 5, 2022, employees were paid for the last five weekdays of 2021. Question 5 of 5 > Prepare adjusting entries for the seven items described above. (Credit account titles are automatically Indented when the amount is entered. Do not Indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) No. Date Account Titles and Explanation 1. Dec. 31 Dec. 2. 31 Dec. 3. 31 4. Dec. 31 Debit Credit