Sunland Company has the following balances in selected accounts on December 31, 2022 Ail the accounts have normal balances. The information below has been gathered at December 31, 2022. Interest will be paid when the note is repaid. 1. Sunland Company borrowed 59,700 by slgning a 9$, one.year note on September 1,2022 2. Acount of supglies on December 31,2022, indicates that supplies of $909 are on hand. 3. Depreciation on the equigment for 2022 is $1,300. 4. Sundand paid \$3,000 for 12 months of insurance coverage on June 1,2022. 5. On December 1.2022,5unland collected $29,000 for consulting services to be performed eveniy from December 1.2022. through March 31, 2023 6. Sunland perfornved consulting services for a client in December 2022 . The dient will be billed $4,000, " 7. Sunland pays its employees total salaries of $5,600 every Monday for the preceding 5 -day week (Monday through Friday). On Mondxy. 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. Devin Wolf prepares adjustments annually. (List all debit entries before credit entrles, Credit account titles are automatically indented when the amount is entered. Do not indent manually)