Date Account Titles and Explanation Dec. 31 Utilities Expense Utilities Payable (To record payable account) Dec. 31 Salaries and Wages Expense Salaries and Wages Payable (To record accrued salaries and wages) Dec. 31 Interest Expense Interest Payable (To record interest used) Dec. 31 Accounts Receivable Service Revenue (To record service account) Dec. 31 Debit Credit (To record rent account) Date Account Titles Debit Credit (To record accrued salaries and wages) (To record accrued receivable) Pharoah Company has the following information available for accruals for the year ended December 31, 2022. The company adjusts its accounts annually. 1. The December utility bill for $430 was unrecorded on December 31 . Pharoah paid the bill on January 11 . Pharoah is open 7 days a week and employees are paid a total of $4,200 every Monday for a 7 -day (Monday-Sunday) 2. workweek. December 31 is a Thursday, so employees will have worked 4 days (Monday, December 28 -Thursday, December 31) that they have not been paid for by year-end. Employees will be paid next on January 4. 3. Pharoah signed a $48,000,5% bank loan on November 1,2021 , due in 2 years. Interest is payable on the first day of each following month. (For example, interest incurred during November would bepaid December 1.) 4. Pharoah receives a fee from Pizza Shop next door for all pizzas sold to customers using Pharoah's facility. The amount owed for December is $280, which Pizza Shop will pay on January 4. (Hint: Use the Service Revenue account.) 5. Phandah rented some of its unused warehouse space to a client for $6,400 a month, payable the first day of the following month. It received the rent for the month of December on January 2