Pina Colada Corp. has the following information available for accruals for the year ended December 31, 2022. The company adjusts its accounts annually.

1.		The December utility bill for $435 was unrecorded on December 31. Pina Colada paid the bill on January 11.
2.		Pina Colada is open 7 days a week and employees are paid a total of $3,570 every Monday for a 7-day (MondaySunday) workweek. December 31 is a Thursday, so employees will have worked 4 days (Monday, December 28Thursday, December 31) that they have not been paid for by year-end. Employees will be paid next on January 4.
3.		Pina Colada signed a $45,600, 5% bank loan on November 1, 2021, due in 2 years. Interest is payable on the first day of each following month.
4.		Pina Colada receives a fee from Pizza Shop next door for all pizzas sold to customers using Pina Coladas facility. The amount owed for December is $310, which Pizza Shop will pay on January 4. (Hint: Use the Service Revenue account.)
5.		Pina Colada rented some of its unused warehouse space to a client for $6,120 a month, payable the first day of the following month. It received the rent for the month of December on January 2.

(a)

For each situation, prepare the adjusting entry required at December 31. (Round answers to 0 decimal places, e.g. 5,275. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

No.	Date	Account Titles and Explanation	Debit	Credit
1.	Dec. 31, 2022	enter an account title to record the first transaction	enter a debit amount	enter a credit amount
		enter an account title to record the first transaction	enter a debit amount	enter a credit amount
2.	Dec. 31, 2022	enter an account title to record the second transaction	enter a debit amount	enter a credit amount
		enter an account title to record the second transaction	enter a debit amount	enter a credit amount
3.	Dec. 31, 2022	enter an account title to record the third transaction	enter a debit amount	enter a credit amount
		enter an account title to record the third transaction	enter a debit amount	enter a credit amount
4.	Dec. 31, 2022	enter an account title to record the fourth transaction	enter a debit amount	enter a credit amount
		enter an account title to record the fourth transaction	enter a debit amount	enter a credit amount
5.	Dec. 31, 2022	enter an account title to record the fifth transaction	enter a debit amount	enter a credit amount
		enter an account title to record the fifth transaction	enter a debit amount	enter a credit amount