Carla Vista Co. has the following balances in selected accounts on December 31, 2021. Carla Vista has a calendar year end. Accounts Receivable $ 0 Accumulated DepreciationEquipment 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. A count of supplies on December 31, 2021, indicates that supplies of $930 are on hand. 3. Depreciation on the equipment for 2021 is $1,230. 4. Carla Vista Co. paid $2,052 for 12 months of insurance coverage on June 1, 2021. 5. On December 1, 2021, Carla Vista collected $35,400 for consulting services to be performed evenly from December 1, 2021, through March 31, 2022. 6. 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. 7. 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. Prepare adjusting entries for the seven items described above.