Sheridan Company has the following information available for accruals for the year ended December $31,2022.$ The company adjusts its accounts annually.

The December utility bill for $$385$ was unrecorded on December $31.$ Sheridan paid the bill on January $11.$

Sheridan is open $7$ days a week and employees are pald a total of $$3,150$ every Monday for a $7-$day $($MondaySunday$)$ workweek. December $31$ is a Thursday, so employees will have worked $4$ days $($Monday$,$ December $28-$Thursday, December $31)$ that they have not been pald for by year$-$end. Employees will be pald next on January $4.$

Sheridan signed a $$40,500,8\%$ 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 would be paid on December $1.)$

Sheridan receives a fee from Pizza Shop next door for all pizzas sold to customers using Sheridan's facility. The amount owed for December is $$270,$ which Pizza Shop will pay on January $4.($Hint: Use the Service Revenue account.$)$

Sheridan rented some of its unused warehouse space to a client for $$5,400$ a month, payable the first day of the following month. It recelved the rent payment for the month of December on January $2.$

$($a$)$

Your answer is partially correct.

For each situation, prepare the adjusting entry required at December $31.($Round answers to $0$ decimal places, eg$.5,275.$ Credit account titles are automatically indented when the amount is entered. Do not indent manually.$)$

$\backslash$table$[[$e$,$Account Titles and Explanation,Debit,Credit$],[2022,$Utilities Expense,$385.,],[$Utilities Payable,,$],[2022,$Salaries and Wages Expense,,$],[,$lintale,$],[$Salaries and Wages Payable,,$],[2022,$Interest Expense,,$],[,,],[$Interest Payable,,$],[2022,$Accounts Receivable,,$],[,,],[$Service Revenue,,$],[,,],[2022,$Unearned Rent Revenue,$19.2,],[$Rent Revenue,,$]]$