Accounts receivable $176,000 Unearned service revenue 24,000 Prepaid rent 69.000 Prepaid insurance 36,000 Equipment 280,000 Accumulated depreciation- 30.000 equipment Salary expense 130,000 Additional data: of the revenue received in advance has been earned by December 31, 2020. insurance represents the annual premium on a policy providing coverage starting 2020. Since the last payday, employees have earned an additional $2,500 which has not yet been paid recorded. The equipment has an estimated life of 10 years and no expected value at the end of its life. Services performed but unbilled and uncollected at year end amount to $6,500, The prepaid rent relates to half a year beginning on October 1, 2020, Prepare the necessary year-end adjusting entries as of December 31 2020