Indigo \& Associates records adjusting entries on an annual basis. The company has the following information available on accruals that must be recorded for the year ended December 31, 2024: 1. Indigo has a $14,400,8% note receivable with a customer. The customer pays the interest on a monthly basis on the first of the month. Assume the customer pays the correct amount each month. 2. Indigo pays its employees a total of $6,900 every second Friday. Employees work a five-day week, Monday to Friday, and are paid for all statutory holidays. Assume December 31, 2024, is a Friday. Employees were last paid up to the Friday of the prior week. 3. Indigo has a contract with a customer where it provides services prior to billing the customer. On December 31,2024 , this customer owed Indigo \$3,490. Indigo billed the customer on January 7, 2025, and collected the full amount on January 18 , 2025. 4. Indigo received the $495 December utility bill on January 10, 2025. The bill was paid on its due date, January 22,2025. 5. Indigo has a $21,600,5% note payable. Interest is paid every six months, on April 30 and October 31 . Assume that Indigo made the correct interest payments on April 30, 2024, and October 31, 2024. (a) Prepare the adjusting entries required on December 31, 2024. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to the nearest whole dollar, e.g. 5,275. List all debit entries before credit entries.)