Part C- Callaway Consulting (10 marks) Journalize the adjusting entries needed on December 31, 2021 the end of the current accounting period for each of the following independent cases affecting Callaway Consulting a) Callaway has performed $800 in services for Claudio Corp. They have not yet collected any money or recorded this transaction. b) Callaway pays employees each Friday. The amount of the weekly payroll is $6,000 for a five day work week. The current accounting period ends on Thursday, December 31, 2021 c) Amortization on equipment for the year totals $500 This has not yet been recorded. d) The company used $850 of utilities during December 2021, but has not yet paid the bill. This amount has not yet been recorded. e) The beginning balance (on January 1, 2021) of supplies was $5,600. During the year, Callaway purchased additional supplies costing $2,000 and at December 31, the cost of supplies on hand is $2,100. No Explanations required Dale Accounts a. Debit Credit b. C. d