Pina Colada Company has the following balances in selected accounts on December 31, 2022: Accounts Receivable Accumulated Depreciation-Equipment $0 0 Equipment 9,240 Interest Payable 0 Notes Payable 13,200 Prepaid Insurance 2,772 Salaries and Wages Payable 0 Supplies 3,234 Unearned Service Revenue 39,600 All the accounts have normal balances. The following information has been gathered at December 31, 2022. 1. Pina Colada Company borrowed $13,200 by signing a 12%, 1-year note on September 1, 2022. Interest will be paid when the note is repaid. 2. 3. 2345 4. 6. 19 7. A count of supplies on December 31, 2022, indicates that supplies of $1,188 are on hand. Depreciation on the equipment for 2022 is $1,320. Pina Colada paid $2,772 for 12 months of insurance coverage on June 1, 2022. On December 1, 2022, Pina Colada collected $39,600 for consulting services to be performed evenly from December 1, 2022, through March 31, 2023. Pina Colada performed consulting services for a client in December 2022. The client will be billed $5,544. Pina Colada pays its employees total salaries of $11,880 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. Pina Colada prepares adjustments annually. (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 O for the amounts.)