A list of various reasons for adjusting account balances is presented below, along with an unadjusted trial balance presented for the year ended December 31. a. As of December 31, the equipment has been used for two full years. Approximately $1,332 of the equipment's usefulness is consumed each year. b. On December 31, the company performed $510 of services for a customer but has not yet recorded or billed the customer. c. On December 31, the company received an e-mail from its utility company indicating the company used $360 of services during December. The company has not recorded this item because the $360 will not be paid until January 15. d. Salaries and wages totaling $443 for the second half of December have not yet been paid or recorded. e. No adjustment is needed for this account. 1. Cash Account Name 2. Accounts Receivable 3. Equipment 4. Accumulated Depreciation 5. Accounts Payable 6. Salaries and Wages Payable 7. Common Stock 8. Retained Earnings 9. Service Revenue 10. Salaries and Wages Expense 11. Depreciation Expense 12. Utilities Expense Totals Required: Debit $ 6,110 Credit 610 12,330 $ 2,553 810 0 10,000 5,347 12,297 7,876 1,221 2,860 $31,007 $31,007 1. For each account balance numbered 1-12, choose an appropriate reason from a-d that explains why that particular account balance needs to be adjusted or choose "e. when no adjustment is needed." 2. Prepare the adjusting journal entries required as of December 31.