Sunland Company has the following balances in selected accounts on December 31, 2021. Sunland has a calendar year end. Accounts Receivable 0 Accumulated Depreciation-Equipment O Equipment 7,300 Interest Payable 0 Notes Payable 8.100 Prepaid Insurance 2,004 Salaries Payable 0 Supplies 2,580 Unearned Revenue 33,800 All the accounts have normal balances. The information below has been gathered at December 31, 2021. 1. Sunland Company borrowed $8,100 by signing a 4%, one-year note on September 1, 2021. 2. A count of supplies on December 31, 2021, indicates that supplies of $880 are on hand. 3. Depreciation on the equipment for 2021 is $810. 4. Sunland Company paid $2,004 for 12 months of insurance coverage on June 1, 2021. 5. On December 1, 2021, Sunland collected $33,800 for consulting services to be performed evenly from December 1, 2021, through March 31, 2022. 6. Sunland performed consulting services for a client in December 2021. The client will be billed $3,300. Payment from the customer is expected on January 14, 2022. 7. Sunland Company pays its employees total salaries of $8,200 every Wednesday for the preceding five-day week (Monday through Friday). On Wednesday, January 5, 2022, employees were paid for the last five weekdays of 2021. Prepare the appropriate subsequent cash entries. (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 O for the amounts.) Date Account Titles and Explanation Debit Credit Aug. 31 Interest Expense Interest Payable ( Jan. 14 3,300 3,300 Jan.5 V