1. Carithers Cleaning Service received advance payments from customers du $19,000. At December 31, 2013, $5,000 of the advance payments still had not been earned After the adjustments are recorded and posted at December 3 Unearned Service Revenue and Service Revenue accounts will be 1,2013, the balances in the Unearned Service Revenue Service Revenue a. $5,000 b. $0 c. $5,000 d. $14,000 $14,000 $19,000 $19,000 $5,000 2. A tool company purchased equipment at at a total cost of $100,000 in January 2004. As of January 1, 2013 depreciation of $45,000 had been recorded on this asset. Depreciation expense for 2013 is $5,000. After the adjustments are recorded and posted at December 31, 2013, what are the balances for the Depreciation Expense and Accumulated Depreciation? Depreciation Expense Accumulated Depreciation a. $5,000 b. $45,000 c. $45,000 d. $5,000 $45,000 $45,000 $50,000 $50,000