Windsor, Inc. 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 $394 was unrecorded on December 31. Windsor paid the bill on January 11.
2.		Windsor is open 7 days a week and employees are paid a total of $3,220 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.		Windsor signed a $41,400, 4% 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 be paid on December 1.)
4.		Windsor receives a fee from Pizza Shop next door for all pizzas sold to customers using Windsors facility. The amount owed for December is $276, which Pizza Shop will pay on January 4. (Hint: Use the Service Revenue account.)
5.		Windsor rented some of its unused warehouse space to a client for $5,520 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 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

No.	Date	Account Titles and Explanation	Debit	Credit
1.	Dec. 31, 2022	enter an account title for the adjusting entry on December 31, 2022	enter a debit amount	enter a credit amount
		enter an account title for the adjusting entry on December 31, 2022	enter a debit amount	enter a credit amount
2.	Dec. 31, 2022	enter an account title for the adjusting entry on December 31, 2022	enter a debit amount	enter a credit amount
		enter an account title for the adjusting entry on December 31, 2022	enter a debit amount	enter a credit amount
3.	Dec. 31, 2022	enter an account title for the adjusting entry on December 31, 2022	enter a debit amount	enter a credit amount
		enter an account title for the adjusting entry on December 31, 2022	enter a debit amount	enter a credit amount
4.	Dec. 31, 2022	enter an account title for the adjusting entry on December 31, 2022	enter a debit amount	enter a credit amount
		enter an account title for the adjusting entry on December 31, 2022	enter a debit amount	enter a credit amount
5.	Dec. 31, 2022	enter an account title for the adjusting entry on December 31, 2022	enter a debit amount	enter a credit amount
		enter an account title for the adjusting entry on December 31, 2022	enter a debit amount	enter a credit amount

eTextbook and Media

List of Accounts

For each situation, prepare the journal entry to record the subsequent cash transaction in 2023. (Round answers to 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

No.	Date	Account Titles and Explanation	Debit	Credit
1.	Jan. 11, 2023	enter an account title to record the subsequent cash transaction on January 11, 2023	enter a debit amount	enter a credit amount
		enter an account title to record the subsequent cash transaction on January 11, 2023	enter a debit amount	enter a credit amount
2.	Jan. 4, 2023	enter an account title to record the subsequent cash transaction on January 4, 2023	enter a debit amount	enter a credit amount
		enter an account title to record the subsequent cash transaction on January 4, 2023	enter a debit amount	enter a credit amount
		enter an account title to record the subsequent cash transaction on January 4, 2023	enter a debit amount	enter a credit amount
3.	Jan. 1, 2023	enter an account title to record the subsequent cash transaction on January 1, 2023	enter a debit amount	enter a credit amount
		enter an account title to record the subsequent cash transaction on January 1, 2023	enter a debit amount	enter a credit amount
4.	Jan. 4, 2023	enter an account title to record the subsequent cash transaction on January 4, 2023	enter a debit amount	enter a credit amount
		enter an account title to record the subsequent cash transaction on January 4, 2023	enter a debit amount	enter a credit amount
5.	Jan. 2, 2023	enter an account title to record the subsequent cash transaction on January 2, 2023	enter a debit amount	enter a credit amount
		enter an account title to record the subsequent cash transaction on January 2, 2023