The December utility bill for $$350$ was unrecorded on December $31.$ Skysong paid the bill on January $11.$

Skysong is open $7$ days a week and employees are paid a total of $$2,870$ 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 $4.$

Skysong signed a $$37,200,5\%$ 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 $1.)$

Skysong receives a fee from Pizza Shop next door for all pizzas sold to customers using Skysong's facility. The amount owed for December is $$250,$ which Pizza Shop will pay on January $4.($Hint: Use the Service Revenue account.$)$

Skysong rented some of its unused warehouse space to a client for $$4,920$ 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 answers to $0$ decimal places, e$.$g$.5,275.$ If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.$)$