On December 31, adjusting information for Whispering Winds Corp. is as follows:

1. Estimated depreciation on equipment is $3,550.

2. Property taxes amounting to $2,680 have been incurred but are unrecorded and unpaid.

3. Employee wages that have been earned by employees but are unpaid and unrecorded amount to $3,910.

4. The Service Revenue account includes amounts that have been paid by customers for services that have not yet been completed. The amount has been determined to be $5,080.

5. Interest of $135 on a $25,000 note payable has not been recorded or paid.