1 The Chart of Accounts for Racer X is illustrated below. 10 Cash 31 Retained Earnings 11 Accounts Receivable 32 Dividends 13 Prepaid Rent 41 Service Revenue 14 Supplies 50 Salaries Expense 16 Equipment 51 Insurance Expense 17 Accumulated Depreciation 52 Rent Expense 21 Notes Payable 53 22 Accounts Payable 54 Supplies Expense Depreciation Expense 23 Unearned Services 55 Advertising Expense 24 Salaries Payable 56 Utilities Expense 25 Interest Payable 57 Supplies Expense 30 Common Stock 58 Interest Expense Racer X Co. prepares annual adjusting entries as of December 31, 2020. Indicate the required adjustment based on the int a. The account number to be debited. b. The amount to be debited. c. The account number to be credited. d. The amount to be credited. e Category (type) of adjustment If an adjusting entry is not needed, enter 0 in all fields. Incurred utility expenses of $800 are unpaid and unrecorded at 12/31. Debit Account # $ Amount $ Type of Adjustment (Prepaid Expense, Depreciation, Unearned Revenue, Accrued Expense, or Accrued Revenue