Whispering Winds Corp. has the following information available for accruals for the year ended December 31, 2022. The company adjusts its accounts annually. 2. 3. 4. 5. The December utility bill for $421 was unrecorded on December 31. Whispering Winds paid the bill on January 11. Whispering Winds is open 7 days a week and employees are paid a total of $3,430 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. Whispering Winds signed a $44,100, 8% bank loan on November 1, 2021, due in 2 years. Interest is payable on the first day o each following month. (For example, interest incurred during November would be paid on December 1.) Whispering Winds receives a fee from Pizza Shop next door for all pizzas sold to customers using Whispering Winds's facility The amount owed for December is $294, which Pizza Shop will pay on January 4. (Hint: Use the Service Revenue account.) Whispering Winds rented some of its unused warehouse space to a client for $5,880 a month, payable the first day of the following month. It received the rent payment for the month of December on January 2 For each situation, prepare the adjusting entry required at December 31. (Round answers to O decimal places, eg. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Date Account Titles and Explanation 1 Dec. 31, 2022 2. Dec. 31, 2022 3. Dec. 31, 2022 4. Dec. 31, 2022 5. Dec. 31, 2022 I Debit Credit