Pina Colada Company has the following balances in selected accounts on December 31, 2022. $0 0 Accounts Receivable Accumulated Depreciation-Equipment Equipment Interest Payable Notes Payable Prepaid Insurance Salaries and Wages payable Supplies Unearned Service Revenue 9.240 0 13,200 2,772 0 3,234 39,600 All the accounts have normal balances. The following information has been gathered at December 31, 2022 1 2 5. Pina Colada Comparw borrowed $13.200 by signing a 12%, one-year note on September 1, 2022 interest will be paid when the note is repaid A count of supplies on December 31, 2022: indicates that supplies of 51.188 are on hand Depreciation on the equipment for 2022 $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 contin December 2022. The client will be billed 55 544 Pina Colada pays its employees total salaries of $11.30 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 6. 7. Pina Colada performed consulting services for a client in December 2022. The client will be billed $8,544. 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) No. Account Titles and Explanation Debit Credit 1. 2 . 3 4