Whispering Winds Corp. has the following information available for accruals for the year ended December 31, 2022. The company adjusts its accounts annually.

1.		The December utility bill for $ 952 was unrecorded on December 31. Whispering Winds paid the bill on January 11.
2.		Whispering Winds is open 7 days a week and employees are paid a total of $ 7,560 every Monday for a 7-day (MondaySunday) workweek. December 31 is a Thursday, so employees will have worked 4 days (Monday, December 28Thursday, December 31) that they have not been paid for by year-end. Employees will be paid next on January 4.
3.		Whispering Winds signed a $ 97,200, 5% bank loan on November 1, 2021, due in 2 years. Interest is payable on the first day of each following month (For example, interest incurred during November is paid on December 1.).
4.		Whispering Winds receives a fee from Pizza Shop next door for all pizzas sold to customers using Whispering Windss facility. The amount owed for December is $ 648, which Pizza Shop will pay on January 4. (Hint: Use the Service Revenue account.)
5.		Whispering Winds rented some of its unused warehouse space to a client for $ 12,960 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, record the adjustment required at December 31 using the tabular summary that follows. (Round all calculations to the nearest dollar. If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.)

			Assets			=	Liabilities					+	Stockholders Equity
		2022	Cash	+	Accts. Rec.		Accts. Pay.	+	Int. Pay.	+	Sal. & Wages Pay.		Com. Stock	+	Retained Earnings
						=						+			Rev.	-	Exp.	-	Div
1.		Dec. 31	enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Rent RevenueDepreciation ExpenseInterest ExpenseUtilities ExpenseSalaries & Wages ExpenseService RevenueSupplies Expense
2.		Dec. 31	enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Salaries & Wages ExpenseUtilities ExpenseInterest ExpenseDepreciation ExpenseRent RevenueSupplies ExpenseService Revenue
3.		Dec. 31	enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Interest ExpenseSalaries & Wages ExpenseDepreciation ExpenseService RevenueSupplies ExpenseUtilities ExpenseRent Revenue
4.		Dec. 31	enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Service RevenueDepreciation ExpenseSupplies ExpenseInterest ExpenseSalaries & Wages ExpenseRent RevenueUtilities Expense
5.		Dec. 31	enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Interest ExpenseSupplies ExpenseRent RevenueUtilities ExpenseSalaries & Wages ExpenseDepreciation ExpenseService Revenue
		Totals	enter a total amount		enter a total amount		enter a total amount		enter a total amount