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All the accounts have normal balances. The following information has been gathered at December 31,2022 . 1. Novak Company borrowed $17,200 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 $1,548 are on hand. 3. Depreciation on the equipment for 2022 is $1.720, 4. Novak paid $3,612 for 12 months of insurance coverage on June 1.2022. 5. On December 1, 2022, Novak collected $51,600 for consulting services to be performed evenly from December 1.2022, through March 31,2023. 6. Novak performed consulting services for a client in December 2022. The client will be billed $7,224. 7. Novak pays its employees total salaries of $15,480 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. Novak Company has the following balances in selected accounts on December 31, 2022. 1. Interest Expense 15136 Interest Payable 15136 2. Supplies Expense 2666 Supplies 2666 3. Depreciation Expense 1720 Accumulated Depreciation-Equipment 4. Insurance Expense 301 Prepaid Insurance 5. Unearned Service Revenue 12900 Service Revenue 12900 Accumulated Depreciation-Equipment 1720 4. Insurance Expense 301 Prepaid Insurance 5. Unearned Service Revenue 12900 Service Revenue 6. Accounts Receivable 7224 Service Revenue 7224 7. Salaries and Wages Expense 18576 Salaries and Wages Payable