A review of the tabular summary of Weakly Service Co. at December 31, 2017, produces the following data pertaining to the preparation of annual adjustments: (a) Notes Payable $80,000: This is a 9-month note, dated September 1, 2017, with a 9% interest rate. (b) Prepaid Rent $648,000. The company rents offices throughout the Midwest. During 2017 it sinned 10 leases as shown below: Date Term Monthly Number of (in months) Rent Leases $4,5001 12 7,000 Sept. 1 Nov. 1 (c) Uneared Service Revenue $175,800. During 2017 the company entered into 13 monthly service contracts with clients. The clients prepaid for the services to be provided over the contract period in an even manner. Date Service period Amount Number of (in months) Per Contract Contracts Aug. 1 $12,600 Oct. 1 15,000 Prepare the adjustments at December 31, 2017. Indicate the change in each account affected (Increase or Decrease), the account title of each account affected and the amount. No. Increase or Decrease Account Titles Amount CH Page 1 of 1 D Focus