Kingbird 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 $485 was unrecorded on December 31. Kingbird paid the bill on January 11. 2. Kingbird is open 7 days a week and employees are paid a total of $3,990 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. Kingbird signed a $51,600,5% 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. Kingbird receives a fee from Pizza Shop next door for all pizzas sold to customers using Kingbird's facility. The amount owed for December is $340, which Pizza Shop will pay on January 4. (Hint: Use the Service Revenue account.) 5. Kingbird rented some of its unused warehouse space to a client for $6,840 a month, payable the first day of the following month. It received the rent for the month of December on January 2. 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.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.) No. Date Account Titles and Explanation 1. Dec. 31,2025 2. Dec. 31,2025 3. Dec. 31,2025 4. Dec. 31,2025 5. Dec. 31,2025 Debit Utilities Expense Accounts Payable Salaries and Wages Expense Salaries and Wages Payable Interest Expense Interest Payable Accounts Receivable Service Revenue Accounts Receivable Rent Revenue Credit 485 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.)