Wildhorse Company has the following balances in selected accounts on December 31, 2022. All the accounts have normal balances. The information below has been gathered at December 31,2022 . Interest will be paid when the note is repaid. 1. Wildhorse Company borrowed $10,800 by signing a 9%, one-year note on September 1, 2022. 2. A count of supplies on December 31,2022 , indicates that supplies of $820 are on hand. 3. Depreciation on the equipment for 2022 is $1,900. 4. Wildhorse paid $2,040 for 12 months of insurance coverage on June 1, 2022. 5. On December 1, 2022. Wildhorse collected $32,000 for consulting services to be performed evenly from December 1, 2022, through March 31,2023 6. Wildharse performed consulting services for a client in December 2022. The client will be billed \$4,100. 7. Wildhorse pays its employees total salaries of $5,200 every Monday for the preceding 5-day week (Monday through Friday). On Monday. December 29 , employees were paid for the weekending December 26 . All employees worked the last 3 days of 2022 Prepare adjusting entries for the sevenitems described above. Devin Wolf prepares adjustments annually. (List all debit entries before credit entries. Credit account titles are outomatically indented when the amount is entered. Do not indent manually