Skysong Company has the following balances in selected accounts on December 31, 2022.

Accounts Receivable		$ 0
Accumulated DepreciationEquipment		0
Equipment		6,720
Interest Payable		0
Notes Payable		9,600
Prepaid Insurance		2,016
Salaries and Wages Payable		0
Supplies		2,352
Unearned Service Revenue		28,800

All the accounts have normal balances. The following information has been gathered at December 31, 2022.

1.		Skysong Company borrowed $ 9,600 by signing a 12%, 1-year note on September 1, 2022. Interest will be paid when the note is repaid.
2.		A count of supplies on December 31, 2022, indicates that supplies of $ 864 are on hand.
3.		Depreciation on the equipment for 2022 is $ 960.
4.		Skysong paid $ 2,016 for 12 months of insurance coverage on June 1, 2022.
5.		On December 1, 2022, Skysong collected $ 28,800 for consulting services to be performed evenly from December 1, 2022, through March 31, 2023.
6.		Skysong performed consulting services for a client in December 2022. The client will be billed $ 4,032.
7.		Skysong pays its employees total salaries of $ 8,640 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. Skysong 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 0 for the amounts.)

No.	Account Titles and Explanation	Debit	Credit
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2.	Enter an account title	Enter a debit amount	Enter a credit amount
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3.	Enter an account title	Enter a debit amount	Enter a credit amount
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4.	Enter an account title	Enter a debit amount	Enter a credit amount
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5.	Enter an account title	Enter a debit amount	Enter a credit amount
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6.	Enter an account title	Enter a debit amount	Enter a credit amount
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7.	Enter an account title	Enter a debit amount	Enter a credit amount
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