1 ook sk int Exercise 3-8 Adjusting entries (annual) LO4 EnviroWaste's year-end is December 31. The information in (a) to (e) is available at year-end for the pr a. Of the $17,600 balance in Unearned Revenue, $2,600 remains unearned. b. The annual building depreciation is $13,700. c. The Spare Parts Inventory account shows an unadjusted balance of $1,020. A physical count revea d. Unbilled and uncollected services provided to customers totalled $13,700. e. The utility bill for the month of December was received but is unpaid; $1,200. f. The accrued revenues of $13,700 recorded in (d) were collected on January 4, 2021. g. The $1,200 utility bill accrued in (e) was paid on January 14, 2021. Required: Prepare the required adjusting entries at December 31, 2020 for (a) to (e) and the