Alder Inc.'s trial balance as of December 31, 2019 included the following selected accounts: Unearned service revenue $22.000 Prepaid rent 24.000 Prepaid insurance 12,000 Building 50,000 Notes payable 15,000 Additional data: a The prepaid rent is for 1 year beginning August 1, 2019. b The building was purchased on Jan 1, 2019 has an estimated life of 10 years and no expected value at the end of its life. e The prepaid insurance represents the annual premium on a policy providing coverage starting October 1, 2019. d One-half of the "unearned service revenue received in advance has been earned by December 31, 2019. Additional services valued at $5,400 were performed but remain unbilled and uncollected at year end. f Since the last payday, employees have earned an additional $1650 which has not yet been paid or recorded. 8 As of December 31, 2019. interest accrued on "notes payable" amount to $500 n As of December 31, 2019, the company also has accrued utility expense amount of $380 Prepare the necessary year-end adjusting entries as of December 31, 2019.(Presenting your calculation is required) Paraan