# 3 Make the following adjustments at December 31, the end of the accounting period: A. Sullivan Co. receives $36,000 cash in advance for 6 months of legal services on September 1, 2023 (this entry has already been completed). The adjusting entry has not been completed until now: You are to complete the adjusting entry on December 31, 2023. Debit Credit the2 B. The company purchased equipment on January 1, 2023 for $95,000. The equipment has a 5-year useful life and a $5,000 residual value. Complete the journal entry for depreciation.he Debit Credit C. The prepaid Insurance account, beginning $4,000. The unexpired amount in prepaid insurance account is $600. Debit Credit D. Accrue for service revenue that has now been earned $ 5,000. Debit Credit gnib (2) (E)