ledger and owner equity also prepare

Cullumber Company has the following balances in selected accounts on December 31, 2021. Cullumber has a calendar year end. 0 O 6.400 Accounts Receivable Accumulated Depreciation-Equipmint Equipment Interest Payable Notes Payable Prepaid Insurance Salaries Payable 0 10.200 2.268 0 Supplies 2.260 Unearned Revenue 34,600 All the accounts have normal balances. The information below has been gathered at December 31, 2021. 1. 2 3. 4. Cullumber Company borrowed $ 10,200 by signing a 4%, one-year note on September 1, 2021. A count of supplies on December 31, 2021, indicates that supplies of $ 820 are on hand. Depreciation on the equipment for 2021 is $ 1,150. Cullumber Company paid $ 2.268 for 12 months of insurance coverage on June 1, 2021. On December 1, 2021, Cullumber collected $ 34,600 for consulting services to be performed evenly from December 1, 2021. through March 31, 2022 Cullumber performed consulting services for a client in December 2021. The client will be billed$ 4,800. Payment from the customer is expected on January 14, 2022. Cullumber Company pays its employees total salaries of $ 8,200 every Wednesday for the preceding five-day week (Monday through Friday). On Wednesday, January 5, 2022, employees were paid for the last five weekdays of 2021. 5. 6. 7. Prepare adjusting entries for the seven items described above. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Credit No. Date Account Titles and Explanation Debit 1 Dec. 31 Dec 2. 31 Dec 3. 31