Lisa Lemon has the following balances in selected accounts on December 31, 2022 prior to adjustment. Accounts Receivable Accumulated Depreciation-Equipment Equipment Interest Payable Notes Payable Prepaid Insurance Salaries and Wages Payable Supplies Unearned Service Revenue Time left 0:34:42 $ 0 0 5,650 30,000 2,220 0 1,940 30,000 All of the accounts have normal balances. The information below has been gathered at December 31, 2022. 1. Depreciation on the equipment for 2022 is $2,300. 2. Lisa borrowed $10,000 by signing a 12%, one-year note on July 1, 2022. 3. Lisa paid $2,220 for 12 months of insurance coverage on October 1, 2022. 4. Lisa pays its employees total salaries of $10,000 every Monday for the preceding five-day. week (Monday-Friday). On Monday, December 27, 2022, employees were paid for the week ending December 24, 2022. All employees worked the five days ending in the week of December 27 until December 31, 2022. 5. Lisa Control performed disinfecting services for a client in December 2022. The client will be billed $4,200. 6. On December 1, 2022, Lisa collected $30,000 for disinfecting processes to be performed from December 1, 2022 through May 31, 2023. 3. Lisa paid $2,220 for 12 months of insurance coverage on October 1, 2022. 4. Lisa pays its employees total salaries of $10,000 every Monday for the preceding five-day week (Monday-Friday). On Monday, December 27, 2022, employees were paid for the week ending December 24, 2022. All employees worked the five days ending in the Time left 0:34:23 December 27 until December 31, 2022. 5. Lisa Control performed disinfecting services for a client in December 2022. The client will be billed $4,200. 6. On December 1, 2022, Lisa collected $30,000 for disinfecting processes to be performed from December 1, 2022 through May 31, 2023. 7. A count of supplies on December 31, 2022 indicates that supplies of $750 are on hand. Instructions Prepare in journal form with explanations, the adjusting enthes for the seven items listed for Lisa Lemon Pest Control.