Carla Vista Company has the following balances in selected accounts on December 31, 2020. Accounts Receivable Accumulated Depreciation-Equipment Equipment Interest Payable Notes Payable Prepaid Insurance Salaries and Wages Payable Supplies Unearned Service Revenue $0 0 8.000 0 11.000 3,360 0 2.500 29.000 All the accounts have normal balances. The information below has been gathered at December 31, 2020. 1 2. 3 4 Carla Vista Company borrowed $9,600 by signing a 9%, one-year note on September 1, 2020. A count of supplies on December 31, 2020, indicates that supplies of $960 are on hand. Depreciation on the equipment for 2020 is $2,100. Carla Vista Company paid $3,360 for 12 months f insurance coverage on June 1, 2020. On December 1, 2020, Carla Vista collected $29,000 for consulting services to be performed from December 1, 2020, through March 31, 2021. The company had performed 1/4 of the services by December 31. Carla Vista performed consulting services for a client in December 2020. The client will be billed $3,700. Carla Vista Company pays its employees total salaries of $5,700 every Monday for the preceding 5-day week (Monday through Friday). On Monday, December 29, employees were paid for the week ending December 26. All employees worked the last 3 days of 2020. Prepare adjusting entries for the seven items described above. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) 6. 7. No. Account Titles and Explanation Debit Credit 1 2. 3. 4. 5. 6. 7