Wildhorse Company has the following information available for accruals for the year ended December 31, 2022. The company adjusts its accounts annually. 1. 2. 3. 4. 5. The December utility bill for $480 was unrecorded on December 31. Wildhorse paid the bill on January 11. Wildhorse is open 7 days a week and employees are paid a total of $5,180 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. Wildhorse signed a $48,000, 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 would bepaid December 1.) Wildhorse receives a fee from Pizza Shop next door for all pizzas sold to customers using Wildhorse's facility. The amount owed for December is $290, which Pizza Shop will pay on January 4. (Hint: Use the Service Revenue account.) Wildhorse rented some of its unused warehouse space to a client for $5,500 a month, payable the first day of the following month. It received the rent for the month of December on January 2. Dec. 31 Dec. 31 (To record payable account) Dec. 31 (To record accrued salaries and wages) Dec. 31 Dec. 31 (To record interest used) (To record service account). I Debit Dec. 31 (To record service account) (To record rent account)