Correct all journal entries

Question 3 Cullumber Company has the following balances in selected accounts on December 31, 2017. Cullumber has a calendar year end. Accounts Receivable Accumulated Depreciation-Equipment Equipment 6,300 Interest Payable 0 Notes Payable 9,300 Prepaid Insurance 2,244 Salaries Payable 0 Supplies 2,400 Unearned Revenue 34,200 All the accounts have normal balances. The information below has been gathered at December 31, 2017. 1. Cullumber Company borrowed $9,300 by signing a 4%, one-year note on September 1, 2017. 2. A count of supplies on December 31, 2017, indicates that supplies of $820 are on hand. 3. Depreciation on the equipment for 2017 is $770. 4. Cullumber Company paid $2,244 for 12 months of insurance coverage on June 1, 2017. 5. On December 1, 2017, Cullumber collected $34,200 for consulting services to be performed evenly from December 1, 2017, through March 31, 2018. 6 . Cullumber performed consulting services for a client in December 2017. The client will be billed $3,000. Payment from the customer is expected on January 15, 2018. 7. Cullumber Company pays its employees total salaries of $10,000 every Wednesday for the preceding five-day week (Monday through Friday). On Wednesday, January 3, 2018, employees were paid for the last five weekdays of 2017.Question 3 Cullumber Company has the following balances in selected accounts on December 31, 2017. Cullumber has a calendar year end. Accounts Receivable Accumulated Depreciation-Equipment Equipment 6,300 Interest Payable 0 Notes Payable 9,300 Prepaid Insurance 2,244 Salaries Payable 0 Supplies 2,400 Unearned Revenue 34,200 All the accounts have normal balances. The information below has been gathered at December 31, 2017. 1. Cullumber Company borrowed $9,300 by signing a 4%, one-year note on September 1, 2017. 2. A count of supplies on December 31, 2017, indicates that supplies of $820 are on hand. 3. Depreciation on the equipment for 2017 is $770. 4. Cullumber Company paid $2,244 for 12 months of insurance coverage on June 1, 2017. 5. On December 1, 2017, Cullumber collected $34,200 for consulting services to be performed evenly from December 1, 2017, through March 31, 2018. 6 . Cullumber performed consulting services for a client in December 2017. The client will be billed $3,000. Payment from the customer is expected on January 15, 2018. 7. Cullumber Company pays its employees total salaries of $10,000 every Wednesday for the preceding five-day week (Monday through Friday). On Wednesday, January 3, 2018, employees were paid for the last five weekdays of 2017.No. Date Account Titles and Explanation Debit Credit 1. Aug. 31 Interest Payable 124 Interest Expense 248 V Notes Payable 9,300 Cash 9,672 x X 6. Jan. 3 Salaries Payable 10,000 X x Cash 10,000 X X X 7. Jan. 15 Cash 3,000 X X Accounts Receivable 3,000