For each situation, prepare the journal entry to record the subsequent cash transaction in 2026. (List all debit entries before credit entries. Round answers to 0 decimol places, es. 5,275. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts. Credit occount titles are outomatically indented when the amount is entered. Do not indent manually. Cheyenne Limited has the following information available for accruals for the year ended December 31, 2025. The company adjusts its accounts annually. 1. The December utility bill for $470 was unrecorded on December 31 . Cheyenne paid the bill on January 11. 2. Cheyenne is open 7 days a week and employees are paid a total of $3,850 every Monday for a 7 -day (Monday-Sunday) 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. Cheyenne signed a $49,200,5% bank loan on November 1,2024 , due in 2 years, Interest is payable on the first day of each following month. (For example, interest incurred during November would be paid on December 1.) 4. Cheyenne receives a fee from Pizza Shop next door for all pizzas sold to customers using Cheyenne's facility. The amount owed for Decernber is $330, which Pizza Shop will pay on January 4. (Hint: Use the Service Revenue account.) 5. Cheyenne rented some of its unused warehouse space to a client for $6,600 a month payable the first day of the following month. It received the rent for the month of December on January 2