Carla Vista Pest Control has the following balances in selected accounts on December 31, 2020.

Accounts Receivable		$0
Accumulated Depreciation Equipment		0
Equipment		6,118
Interest Payable		0
Notes Payable		18,400
Prepaid Insurance		2,040
Salaries and Wages Payable		0
Supplies		2,700
Unearned Service Revenue		27,600

All of the accounts have normal balances. The information below has been gathered at December 31, 2020.

1.		Depreciation on the equipment for 2020 is $ 1,196.
2.		Carla Vista Pest Control borrowed $ 18,400 by signing a 10%, one-year note on July 1, 2020.
3.		Carla Vista Pest Control paid $ 2,040 for 12 months of insurance coverage on October 1, 2020.
4.		Carla Vista Pest Control pays its employees total salaries of $ 10,120 every Monday for the preceding 5-day week (Monday-Friday). On Monday, December 27, 2020, employees were paid for the week ending December 24, 2020. All employees worked the five days ending December 31, 2020.
5.		Carla Vista Pest Control performed disinfecting services for a client in December 2020. The client will be billed $ 2,944.
6.		On December 1, 2020, Carla Vista Pest Control collected $ 27,600 for disinfecting processes to be performed from December 1, 2020, through May 31, 2021.
7.		A count of supplies on December 31, 2020, indicates that supplies of $ 782 are on hand.

Prepare in journal form, the adjusting entries for the seven items listed for Carla Vista Pest Control. (List all debit entries before credit entries. 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 0 for the amounts.)