New Slang Pest Control Has the Following Balances in Selected

New Slang Pest Control has the following balances in selected accounts on December 31 2016. $$\begin{array} { l r } \text { Accounts Receivable } & \$ 0 \\\text { Accumulated Depreciation - Equipment } & 0 \\\text { Equipment } & 6,650 \\\text { Interest Payable } & 0 \\\text { Notes Payable } & 20,000 \\\text { Prepaid Insurance } & 2,220 \\\text { Salaries and Wages Payable } & 0 \\\text { Supplies } & 2,940 \\\text { Unearned Service Revenue } & 30,000\end{array}$$ All of the accounts have normal balances. The information below has been gathered at December 31 2016.
1. Depreciation on the equipment for 2016 is $1300.
2. New Slang Pest Control borrowed $20000 by signing a 10% one-year note on July 1 2016.
3. New Slang Pest Control paid $2220 for 12 months of insurance coverage on October 1 2016.
4. New Slang Pest Control pays its employees total salaries of $11000 every Monday for the preceding 5-day week (Monday-Friday). On Monday December 27 2016 employees were paid for the week ending December 24 2016. All employees worked the five days ending December 31 2016.
5. New Slang Pest Control performed disinfecting services for a client in December 2016. The client will be billed $3200.
6. On December 1 2016 New Slang Pest Control collected $30000 for disinfecting processes to be performed from December 1 2016 through May 31 2016.
7. A count of supplies on December 31 2016 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.