Bright Spark Trading has the following transactions in the last month of its year ending 31 December 2022. 9 Dec Collected in December 2022, 5,100 for service revenue earned and 500 from customers owing. 29 Dec Received a utility bill of 420 for the month of December 2022. The bill will be paid next month. 31 Dec 500 of the prepaid insurance paid in September 2022 has expired. 31 Dec Received 2,350 cash for future services to be provided to a customer. 31 Dec Overtime salaries of 1,200 for the last 3 days of the month will be paid in January 2023. Analyze the above and record all necessary entries. Narrations and dates are not required.