New Slang Pest Control has the following balances in selected accounts on December 31, 2014 $0 Debit 6,650 Debit 5,000 Credit Accounts Receivable Accumulated Depreciation - Equipment Equipment Interest Payable Notes Payable 2,220 Debit Prepaid Insurance Salaries and Wages Payable 2,940 Debit Prepaid Supplies Unearned Service Revenue 30,000 Credit All of the accounts have normal balances. The information below has been gathered at December 31, 2014 1. Depreciation on the equipment for 2014 is $1,300. Record the depreciation for the year 2. Record the interest adjustment if New Slang Pest Control borrowed $15,000 by signing a 10%, one-year note on July 1, 2014 What is the adjustment onDec312014? 3. New Slang Pest Control paid $2,220 for 12 months of insurance coverage on October 1 2014. What is the adjustment for the expired portion of insurance from Oct to Dec 20142 4. New Slang Pest Control pays its e mployees total salaries of $11,000 every Monday for the preceding 5-day week (Monday-Friday). On Monday, December 27, 2014 employees were paid for the week ending December 24, 2014. All employees worked the five days ending December 31, 2014. Prepare the adjusting journal entry at Dec 31- 5. New Slang Pest Control performed disinfecting services for a client in December 2014. The client will be billed $3,200. What is the adjustment at Dec 31.20142 6. On December 1, 2014, New Slang Pest Control collected $30,000 for disinfecting processes to be performed from December 1, 2014, through May 31, 2015. Prepare the 7. A count of supplies on December 31, 2014, indicates that supplies of $650 are on hand. Prepare the adjusting journal entry to be made at December 31, 2014 Instructions Prepare adíusting?ournal entries ONLY (Do notrecord theinitial ?ournalentry)for the seven items listed for Ben Cartwright Pest Control as of December 31, 2014. Show all omputations for full credit)