Wildhorse Co. has the following balances in selected accounts on December 31, 2021. Wildhorse has a calendar year end. Accounts Receivable $ 0 Accumulated Depreciation-Equipment 0 Equipment 6,300 Interest Payable 0 Notes Payable 6,000 Prepaid Insurance 1,884 Salaries Payable 0 Supplies 2,280 Unearned Revenue 29,800 All the accounts have normal balances. The information below has been gathered at December 31, 2021. 1. Wildhorse Co. borrowed $6,000 by signing a 4%, one-year note on September 1, 2021. 2. A count of supplies on December 31, 2021, indicates that supplies of $820 are on hand. 3. Depreciation on the equipment for 2021 is $1,130. 4. Wildhorse Co. paid $1,884 for 12 months of insurance coverage on June 1, 2021. 5. On December 1, 2021, Wildhorse collected $29,800 for consulting services to be performed evenly from December 1, 2021, through March 31, 2022. 6. Wildhorse performed consulting services for a client in December 2021. The client will be billed $4,900. Payment from the customer is expected on January 14, 2022. 7. Wildhorse Co. pays its employees total salaries of $9,900 every Wednesday for the preceding five-day week (Monday through Friday). On Wednesday, January 5, 2022, employees were paid for the last five weekdays of 2021. Prepare adjusting entries for the seven items described above. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) No. Date Account Titles and Explanation Debit Credit 1. Dec. 31 2. Dec. 31 3. Dec. 31 4. Dec. 31 Prepare the appropriate subsequent cash entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) No. Date Account Titles and Explanation Debit Credit 1. Aug. 31 6. 7