Adams and Adams, Inc. (AA), a law firm prepares ANNUAL financial statements at December 31 each year. The following questions relate to the adjusting entries recorded at December 31, 2013. AA had the following balances on the balance sheet at 12/31/2012: Depreciation for 2013 is calculated to be $14,500. What will be the net book value of the equipment after the adjusting entry? A. $168,500 B. $14,500 C. $183,000 D. $171,700 E. $142,700 Adams and Adams, Inc. (AA), a law firm prepares ANNUAL financial statements at December 31 each year. The following questions relate to the adjusting entries recorded at December 31, 2013. On November 4, 2013, AA received $25,200 from a client for legal services to be performed at a trial beginning in December. This is the unadjusted balance in the Unearned Revenue account. At December 31, AA calculates that it has earned $10, 000 of the $25,200. After the appropriate adjusting entry, what will be the balance in the Unearned Revenue account? A. $25,200 B. $0 C. $10, 000 D. $35,200 E. $15,200