Oriole Company has the following balances in selected accounts on December 31, 2022. Accounts Receivable Accumulated Depreciation-Equipment Equipment $0 6,000 Interest Payable Notes Payable 10,000 Prepaid Insurance 1,800 Salaries and Wages Payable Supplies 2,200 Unearned Service Revenue 32,000 All the accounts have normal balances. The information below has been gathered at December 31, 2022. Interest will be paid when the note is repaid. 1. Oriole Company borrowed $9,700 by signing a 996, one-year note on September 1, 2022. 2. A count of supplies on December 31, 2022, indicates that supplies of $800 are on hand. 3. Depreciation on the equipment for 2022 is $2,000. 4. Oriole paid $1,800 for 12 months of insurance coverage on June 1, 2022. 5. On December 1, 2022, Oriole collected $32,000 for consulting services to be performed evenly from December 1, 2022, through March 31, 2023. 6. Oriole performed consulting services for a client in December 2022. The client will be billed $3,500. 7. Oriole pays its employees total salaries of $5,700 every Monday for the preceding 5-day week (Monday through Friday). On Monday, December 29, employees were paid for the week ending December 26. All employees worked the last 3 days of 2022. Prepare adjusting entries for the seven items described above. Devin Wolf prepares adjustments annually. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually) No. Account Titles and Explanation 1. 2. 3. 5. 7. Debit Credit