Oriole Company has the following balances in selected accounts on December 31, 2022. Accounts Receivable Accumulated Depreciation-Equipment $0 Equipment 10,640 Interest Payable Notes Payable 15,200 Prepaid Insurance 3.192 Salaries and Wages Payable 0 Supplies 3,724 Unearned Service Revenue 45,600 All the accounts have normal balances. The following information has been gathered at December 31, 2022. 1. Oriole Company borrowed $15,200 by signing a 12%, one-year note on September 1, 2022. Interest will be paid when the note is repaid. 2. 3. A count of supplies on December 31, 2022, indicates that supplies of $1,368 are on hand. Depreciation on the equipment for 2022 is $1,520. 4. Oriole paid $3,192 for 12 months of insurance coverage on June 1, 2022. 5. 6. 7. On December 1, 2022, Oriole collected $45,600 for consulting services to be performed evenly from December 1, 2022, through March 31, 2023. Oriole performed consulting services for a client in December 2022. The client will be billed $6,384. Oriole pays its employees total salaries of $13,680 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. Oriole prepares adjustments annually. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. 1. 2. 3. 4. 5. 6. 7. Account Titles and Explanation Debit Credit