For each situation, prepare the adjusting entry required at Dec 31. (round decimal answers to 0 decimal places. e.g. 5,275.)

Larkspur, Inc. has the following information avaliable for accruals for the year ended December 31, 2022. The company adjusts its accounts annuatly. 1. The December utility bill for $403 was unrecorded on December 31 . Larkspur paid the bill on January 11 2. Larkspur is open 7 days a week and employees are paid a total of \$3,290 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. 3. Larkspur signed a $42,300,4% bank loan on November 1,2021, due in 2 years. Interest is payablo on the first day of each following month, (For ecample, interest incurred during November would be paid on December 1 ) 4. Larkspur receives a fee from Pizza Shop next door for all pizzas sold to customers using Larkspur' sfacility. The amount owed for December is \$282, which Pizza Shop will pay on January 4. (Hint: Use the Service Revenue account) 5. Larkspur rented some of its unused warehouse space to a client for 55,640 a month, payable the first ding of the forfowing 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, es. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)