Sunland timited has the following information avallable for accruals for the year ended December 31,2025 . The company adjusts its accounts annually. 1. The December utility bill for $410 was unrecorded on December 31 . Sunland paid the bill on January 11. 2 Sunland is open 7 days a week and employees are paid a total of \$3,360 every Monday for a 7-day (Monday-Sunday) workweek. December 31 is a Thursday, so employees will have worked 4 days (Monday, December 28-Thursday, December 31) that they have not been paid for by year-end. Employees will be paid next on January 4. 3. Sunland signed a $43,200,5% bank loan on November 1, 2024, 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.) 4. Sunland receives a fee from Pizza Shop next door for all plzzas sold to customers using Sunland's facility. The amount owed for December is \$290, which Pizza Shop will pay on January 4. (Hint: Use the Service Revenue account). 5. Sunland rented some of its unused warehouse space to a client for $5,760 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 . (List all debit entries before credit entries. Round onswers to 0 decimal ploces, e.s. 5,275. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)