Oriole Company has the following balances in selected accounts on December 31, 2021. Oriole has a calendar year end. $ 0 0 7,100 Accounts Receivable Accumulated Depreciation-Equipment Equipment Interest Payable Notes Payable Prepaid Insurance Salaries Payable Supplies Unearned Revenue 0 8,400 2,316 O 2,580 30,600 All the accounts have normal balances. The information below has been gathered at December 31, 2021. 1. 2. Oriole Company borrowed $8,400 by signing a 4%, one-year note on September 1, 2021. A count of supplies on December 31, 2021, indicates that supplies of $970 are on hand. Depreciation on the equipment for 2021 is $970. 3. All the accounts have normal balances. The information below has been gathered at December 31, 2021. 1. 2. 3. 4. 5. Oriole Company borrowed $8,400 by signing a 4%, one-year note on September 1, 2021. A count of supplies on December 31, 2021, indicates that supplies of $970 are on hand. Depreciation on the equipment for 2021 is $970. Oriole Company paid $2,316 for 12 months of insurance coverage on June 1, 2021. On December 1, 2021, Oriole collected $30,600 for consulting services to be performed evenly from December 1, 2021, through March 31, 2022. Oriole performed consulting services for a client in December 2021. The client will be billed $5,100. Payment from the customer is expected on January 14, 2022. Oriole Company pays its employees total salaries of $10,400 every Wednesday for the preceding five-day week (Monday through Friday). On Wednesday, January 5, 2022, employees were paid for the last five weekdays of 2021. 6. 7. Prepare the appropriate subsequent cash entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) No. Date Account Titles and Explanation Debit Crec 1. Aug. 31 6. 7