New Slang Pest Control Has the Following Balances in Selected

New Slang Pest Control has the following balances in selected accounts on December 31, 2017. $$\begin{array} { l r } \text { Accounts Receivable } & \$ 0 \\\text { Accumulated Depreciation - Equipment } & 0 \\\text { Equipment } & 6,650 \\\text { Interest Payable } & 0 \\\text { Notes Payable } & 20,000 \\\text { Prepaid Insurance } & 2,220 \\\text { Salaries and Wages Payable } & 0 \\\text { Supplies } & 2,940 \\\text { Unearned Service Revenue } & 30,000\end{array}$$ All of the accounts have normal balances. The information below has been gathered at December 31, 2018.
1. Depreciation on the equipment for 2018 is $1,300.
2. New Slang Pest Control borrowed $20,000 by signing a 10%, one-year note on July 1, 2018.
3. New Slang Pest Control paid $2,220 for 12 months of insurance coverage on October 1, 2018.
4. New Slang Pest Control pays its employees total salaries of $11,000 every Monday for the preceding 5-day week (Monday-Friday). On Monday, December 27, 2018, employees were paid for the week ending December 24, 2018. All employees worked the five days ending December 31, 2018.
5. New Slang Pest Control performed disinfecting services for a client in December 2018. The client will be billed $3,200.
6. On December 1, 2018, New Slang Pest Control collected $30,000 for disinfecting processes to be performed from December 1, 2018, through May 31, 2018.
7. A count of supplies on December 31, 2018, indicates that supplies of $850 are on hand.
Instructions
Prepare in journal form with explanations, the adjusting entries for the seven items listed for New Slang Pest Control.