1. Record the earned revenue.

2. Record the depreciation expense.

3. Record the use of spare parts inventory.

4. Record the accrued revenue.

5. Record the accrued utilities expense.

6. Record the collection of accrued revenues.

7. Record the payment of accrued utilities expense.

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 $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 reveals a balance on hand of $890. 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 subsequent cash entries required for (f) and (g)