For each situation, record the subsequent cash transaction in 2023 in the tabular summary from part (a). (If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) For each situation, record the subsequent cash transaction in 2023 in the tabular summary from part (a). (If a transoction results in a decrease in Assets, Liabilities or Stockholders' Equity, place o negative sizn (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.] For each situation, record the subsequent cash transaction in 2023 in the tabular summary from part (a). (If a transoction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Lability or Equity item that was reduced.) Pina Colada Corp. 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 $1,024 was unrecorded on December 31 . Pina Colada paid the bill on January 11. 2. Pina Colada is open 7 days a week and employees are paid a total of $8,120 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 nte been paid for by year-end. Employees will be paid next on January 4. 3. Pina Colada signed a $104,400,5% 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 is paid on December 1). 4. Pina Colada receives a fee from Pizza Shop next door for all pizzas sold to customers using Pina Colada's facility. The amount owed for December is $696, which Pizza Shop will pay on January 4. (Hint: Use the Service Revenue account.) 5. Pina Colada rented some of its unused warehouse space to a client for $13,920 a month, payable the first day of the following month. It received the rent for the month of December on January 2