6. Adjusting entries If it is For each of the following adjusting entries, identify whether the entry is correct. why not correct, provide the correct entry in the journal on the next page and specify the entry given below is wrong. a. Sales 2,800 Accounts Receivable 2,800 To record sales made on the last day of the year that the company has not yet billed b. Rent Expense 680 Prepaid Rent 680 To record one month of rent expense. Three months ago, the company paid $8,160 for one year's rent in advance. c. Utilities Expense 800 800 Utilities Payable The company received an electric bill for S800 for the current month. The bill is due next month. d. Supplies 1,900 1.900 Supplies Expense The supplies account had a balance of s2,300 at the end of last month. The count at the end of this month showed a balance of S400. 1,000 e. Unearned service fees 1,000 Service fee revenue The company performed si,000 of services that the client had paid for in advance