Oriole Company has the following information available for accruals for the year ended December 31, 2022. The company ad,usts its accounts annually. 1. The December utility bill for $1,132 was unrecorded on December 31 . Oriole paid the bill on January 11. 2. Oriole is open 7 days a week and employees are paid a total of $8.960 every Monday for a 7 -day (Monday-Sunday) workweek. December 31 is a Thursday, so employees will have worked 4 days (Monday. December 28-Thursday, December 31) that they have not been paid for by year-end. Employees will be paid next on January 4. 3. Oriole signed a $115,200,5% bank loan on November 1, 2021, due in 2 years. Interest is payable on the first day of each following month (For example, interest incurred during November is paid on Decepber 1.). 4. Oriole receives a fee from Pizza Shop next door for all pizzas sold to customers using Oriole'sfacility. The amount owed for December is $768, which Pizza Shop will pay on January 4 . (Hint: Use the Service Revenue account.) 5. Oriole renited some of its unused warehouse space to a client for $15,360 a month, payable the first day of the following month. It received the rent for the month of December on January 2. For each situation, record the ad,ustment required at December 31 esing the tabular summary that follows f found alf calculations to the nearest dollor. if a trunsaction results in a decreose in Assets, Lhabilities or Stockholders' Equity, ploce a nesative sian (or parenthees, in frent of the amcunt entered for the particular Auset, Liability or Equity item that was reduced)