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 decimal places, e.g. 5.275. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) For each situation, prepare the adjusting entry required at December 31. (List all debit entries before credit entries. Round answers to 0 decimal places, e.8. 5,275. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Credit account titles are automatically indented when the amount is entered, Do not indent manually.) 3. Jan1, 2026 Jan, 4. 2026 Dec. 3. 31, Interest Expense 2025 Interest Payable 232.50 Dec. 4. Accounts fecelvable 2025 Service Reverise 370 Pharoah Limited has the following information available for accruals for the year ended December 31, 2025. The company adjusts its accounts anmully. 1. The December utility bill for $525 was unrecorded on December 31 . Pharoah paid the bill on January 11. 2. Pharoahis open 7 days a week and employees are paid a total of $4,340 every Monday for a 7-day (Monday-Sunday) workweek. December 31 is a Thursday, 50 employees will have worked 4 days (Monday, December 28-Thursday. December 31) that they have not been paid for by vear-end, Employes will be pald next on January 4. 3. Pharoah signed a $55,800,6 \$ bankloan 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. Pharoah recelves a fee from Plzza Shop next dooc for all pizzas sold to customers using Pharoab's facility. The amount owed for December is $370, which Pizza Shop will pay on January 4. (Hint Use the Service Revenue account) 5. Pharoah rented some of its unused warehouse space to a client for $7.440 a month payable the first dsy of the following month. it recelved the rent for the month of December on January 2