Whispering Winds Corp. has the following balances in selected accounts on December $31,2020.$

All the accounts have normal balances. The information below has been gathered at December $31,2020.$

Whispering Winds Corp. borrowed $$10,100$ by signing a $12\%,$ one$-$year note on September $1,2020.$

A count of supplies on December $31,2020,$ indicates that supplies of $$960$ are on hand.

Depreciation on the equipment for $2020$ is $$1,300.$

Whispering Winds paid $$2,700$ for $12$ months of insurance coverage on June $1,2020.$

On December $1,2020,$ Whispering Winds collected $$31,200$ for consulting services to be performed from December $1,2020,$

through March $31,2021.$

Whispering Winds performed consulting services for a client in December $2020.$ The client will be billed $$3,700.$

Whispering Winds pays its employees total salaries of $$6,000$ 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 $2020.$

Prepare adjusting entries for the seven items described above. $($Credit account titles are automatically indented when the amount is

entered. Do not indent manually.$)$

No$.$

Account Titles and Explanation