Current Attempt in Progress Splish Company has the following balances in selected accounts on December 31, 2020. All the accounts have normal balances. The information below has been gathered at December 31, 2020. No. Account Titles and Explanation 1. Interest Expense Interest Payable 2. Supplies Expense Supplies 3. Depreciation Expense Accumulated Depreciation-Equipment 4. Insurance Expense Prepaid Insurance Debit Credit 800 800 2,200 2,200 1,920 1,920 5. Unearned Service Revenue 21,600 Service Revenue 21,600 6. Accounts Receivable 5,700 Service Revenue 5,700 7. Salaries and Wages Expense 7,200 Salaries and Wages Payable 7,200 (b) Prepare the entry the company would make related to item 6 in 2021 when the client pays the bill and the entry the company would make in 2021 when it pays its employees. (Credit account titles are automatically indented when 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. List all debit entries before credit entries.)