Windsor Limited has the following information available for accruals for the year ended December 31,2025 . The company adjusts its accounts annually. 1. The December utility bill for $365 was unrecorded on December 31 . Windsor paid the bill on January 11. 3. Windsor signed a $38,400,5% bank loan on November 1, 2024, 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.) 5. Windsor rented some of its unused warehouse space to a client for $5,160 a month, payable the first day of the following month. It received the rent for the month of December on January 2