A Company Unadjusted Trial Balance December 31, 2020 Cash $ 27,300 Accounts receivable 4,500 Supplies 900 Prepaid Rent 7,800 Equipment 73,500 Accumulated depreciation: equipment $19,400 Accounts payable 5,700 Unearned revenue 3,800 hent Note payable 20,000 Common stock 35,000 Common stock 35,000 Retained earnings. 1/1/20 6,400 Service revenue 32,600 Salary expense 8.400 Telephone expense 300 Utilities expense 200 Total $122,900 $122.900 Prepare the adjusting entry for the following: (Answers without supporting calculations will receive 0 points.) At year-end, services for $1,500 of the unearned fees had not been performed. Debit Credit