Cullumber Company has the following balance in selected account on December

$3$

$1$

$,$

$2$

$0$

$2$

$2$

$.$

$$Accounts Receivable $

$0$

$,$

$$Accumulated Depreciation

$-$

Equipment

$0$

$,$

$$Equipment $

$8$

$0$

$0$

$,$

$$Interest payable

$0$

$,$

$$Notes payable $

$1$

$1$

$,$

$0$

$0$

$0$

$,$

$$Prepaid Insurance $

$3$

$1$

$2$

$0$

$,$

$$Salaries and Wages payable $

$0$

$,$

$$Supplies $

$2$

$,$

$2$

$0$

$0$

$,$

$$Unearned Service Revenue $

$2$

$8$

$,$

$0$

$0$

$0$

$.$

$$ All the accounts have normal balance. The information below has been gathered at December

$3$

$1$

$,$

$2$

$0$

$2$

$2$

$.$

$$Interest will b paid when the ote is repaid. The balance in the selected accounts on December $31,2022,$ are as follows:

Accounts Receivable: $$0$

Accumulated Depreciation$-$Equipment: $$0$

Equipment: $$800$

Interest payable: $$0$

Notes payable: $$11,000$

Prepaid Insurance: $$3,120$

Salaries and Wages payable: $$0$

Supplies: $$2,200$

Unearned Service Revenue: $$28,000$

Note that all the accounts have normal balances. Prepare adjusting entries for these $7$ items when adjustments are prepared annually:

$1)$ Cullumber Company borroed $$9400$ by signing $9\%,$ one$-$year note on September $1,2022.$

$2)$ A count of supplies on December $31,2022,$ indicated that supplies of $$970$ are on hand.

$3)$ Depreciation on the equipment for $2022$ is $$2000.$

$4)$ Cullumber paid $$3,120$ for $12$ months of insurance coverage on June $1,2022.$

$5)$ On December $1,2022,$ Cullumber collected $$28,000$ for consulting services to be performed evenly from December $1,2022$ through March $31,2022.$

$6)$ Performed consulting services for a client in December $2022.$  The client will be billed $$4,200.$

$7)$ Pays employees total salaries of $$5,600$ every Monday for the preceding $5-$day work week, On Monday December $29,$ employees were paid for the week ending December $26,2022.$  All employees worked the last $3$ days of $2022.$  

Prepare adjusting entries for the seven items described.