11 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 121 Notes Payable 53 Supplies Expense 22 Accounts Payable 54 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 inform a. The account number to be debited. b. The amount to be debited d. The amount to be credited. c. The account number to be credited. e Category (type) of adjustment. If an adjusting entry is not needed, enter 0 in all fields a. On 11/1/20, Racer received $5,000 in advance for services to be performed. At 12/31/20, $1,000 remains unearned. Debit Account # $ Amount $ Type of Adjustment (Prepaid Expense, Depreciation, Unearned Revenue, Accrued Expense, or Accrued Revenue Credit S