The trial balance of State Service Company at December 31, 20X1, the end of its fiscal year, is as follows. Cash Accounts receivable Supplies.. Furniture and fixtures. STATE SERVICE COMPANY Trial Balance December 31, 20X1 Accumulated depreciation-furniture and fixtures. Building Accumulated depreciation-building. Accounts payable. Salary payable.. Unearned service revenue Capital...... Withdrawals, Service revenues. Salary expense. Supplies expense. Depreciation expense-furniture and fixtures. Depreciation expense-building. Miscellaneous expense Total. $ 198.000 370,000 6,000 100,000 S 40,000 250.000 130,000 380,000 45,000 293,000 65.000 286,000 172.000 13,000 $1.174.000 $1,174,000 Data needed for the adjusting entries include:

a. Supplies on hand at year end. $2,000.

b. Depreciation on furniture and fixtures. $20.000.

c. Depreciation on building. $10.000.

d. Salaries owed but not yet paid. $5.000.

e. Accrued service revenue, $12.000.

f. Of the $45.000 balance of Unearned Service Revenue. $32,000 was earned during 20X1. Required Prepare the accounting work sheet of State Service Company for the year ended December 31, 20X1. Key each adjusting entry by the letter corresponding to the data given.