Additional Information: a) The equipment was purchased on January 1,2022. The useful life is estimated to be 10 years. b) As of December 31,2023, the Company had accrued salaries of $1,900 c) Of the balance in the Unearned Revenue account, $1,000 had not been earned by year-end. d) A count of supplies on December 31, 2023 showed $800 of supplies had been used during the year. e) On May 1, 2023, the Company rented an office building for one year and paid $48,000 in cash. The adjusting entry to record (a) above is