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Sheffield Limited has the following information available for accruals for the year ended December 31, 2021. The company adjusts its accounts annually. 1. The December utility bill for $417 was unrecorded on December 31 . Sheffield paid the bill on January 21. 2. Sheffield is open seven days a week and employees are paid a total of $3,710 every Monday for a seven-day (MondaySunday) workweek. December 31 is a Friday, so employees will have workedfive days (Monday, December 27 to Friday, December 31) that they have not been paid for by yearend. Employees will be paid next on Monday, January 3. 3. Sheffield signed a $45,500,5% bank loan on November 1, 2020, due in two years. Interest is payable on the first day of each following month and was last paid on December 1. 4. Sheffield receives a fee from Pizza Shop next door for all pizzas sold to customers using Sheffield's facility. The amount owing for December is $320, which Pizza Shop will pay on January 4. (Hint: Use the Fees Earned account.) 5. Sheffield rented some of its unused warehouse space to a client for $5,800 a month, payable the first day of the following month. It received the rent for the month of December on January 2. No. Date Account Titles and Explanation Debit Credit 2. 31 3. 31 4. 31 5. 31