EnviroWaste’s year-end is December 31. The information in (a) to (e) is available at year-end for the preparation of adjusting entries:

a. Of the $18,500 balance in Unearned Revenue, $3,050 remains unearned.

b. The annual building depreciation is $14,600.

c. The Spare Parts Inventory account shows an unadjusted balance of $1,200. A physical count reveals a balance on hand of $980.

d. Unbilled and uncollected services provided to customers totalled $14,600.

e. The utility bill for the month of December was received but is unpaid; $2,100.

Required

Prepare the required adjusting entries at December 31, 2020, for (a) to (e) and the subsequent cash entries required for (f) and (g).

f. The accrued revenues of $14,600 recorded in (d) were collected on January 4, 2021.

g. The $2,100 utility bill accrued in (e) was paid on January 14, 2021.