how to prepare this in a adjusting entry for december 31

1. The December utility bill for $315 ws unrecorded on December 31 . Cullumber paid the bill on January 11 . 2. Cullumber is open 7 days a week and employees are paid a total of \$2,590 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. Cullumber signed a $33,000,6% 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. Cullumber receives a fee from Pizza Shop next door for all pizzas sold to customers using Cullumber's facility. The amount owed for December is $220, which Pizza Shop will pay on January 4. (Hint: Use the Service Revenue account.) 5. Cullumber rented some of its unused warehouse space to a client for $4,440 a month, payable the first day of the following month. it received the rent for the month of December on January 2