Manning Manufacturing Inc. had the following items that require adjustment at year end.

Salaries of $$4,180$ that were earned in December are unrecorded and unpaid.

Used $$1,480$ of utilities in December, which are unrecorded and unpaid.

Interest of $$1,545$ on a note payable has not been recorded or paid.

Required:

Question Content Area

$1.$ Prepare the adjusting entries needed at December $31.$ If an amount box does not require an entry, leave it blank.