Devin Wolf Company has the following balances in selected accounts on December 31, 2017 All the accounts have normal balances. The information below has been gathered at December 31, 201? Devin Wolf Company borrowed $10, 200 by signing a 9%, one-year note on September 1, 2017. A count of supplies on December 31, 2017, indicates that supplies of $950 are on hand. Depreciation on the equipment for 2017 is $2,000. Devin Wolf Company paid $2, 280 for 12 months of insurance coverage on June 1, 2017. On December 1, 2017, Devin wolf collected $30,000 for consulting services to be performed from December 1, 2017, through March 31, 2018. The company had performed 1/4 of the services by December 31. Devin Wolf performed consuming services for a client in December 2017. The client will be billed $4, 200. Devin Wolf Company pays its employees total salaries of $5, 600 every Monday for the preceding 5day week (Monday through Friday). On Monday, December 29, employees were paid for the week ending December 26. All employees worked the last 3 days of 2017. Prepare adjusting entries for the seven items described above