Crane Company has the following balances in selected accounts on December 31, 2021. Crane has a calendar year end. Accounts Receivable $ 0 Accumulated Depreciation-Equipment 0 Equipment 6.100 Interest Payable 0 Notes Payable 6,600 Prepaid Insurance 2,124 Salaries Payable 0 Supplies 2,540 Unearned Revenue 32,200 All the accounts have normal balances. The information below has been gathered at December 31, 2021. 1. Crane Company borrowed $6,600 by signing a 4%, one-year note on September 1, 2021. 2. A count of supplies on December 31, 2021, indicates that supplies of $990 are on hand. 3. Depreciation on the equipment for 2021 is $770. 4. Crane Company paid $2,124 for 12 months of insurance coverage on June 1, 2021. 5. On December 1, 2021, Crane collected $32,200 for consulting services to be performed evenly from December 1, 2021, through March 31, 2022. 6. Crane performed consulting services for a client in December 2021. The client will be billed $3,900. Payment from the customer is expected on January 14, 2022. 7. Crane Company pays its employees total salaries of $8,600 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. NO. Date Account Titles and Explanation Debit Credly 1. Dec. 31 2. Dec. 31 3. Dec. 31 4. Dec. 31 5. Dec. 31 Dec. 6. No. Date Account Titles and Explanation Debit Credit 1. Aug. 31 6. 7