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EnviroWaste's year-end is December 31. The Information in (a) to (e) is available at year-end for the preparation of adjusting entries: a. Of the $18,600 balance in Unearned Revenue, $3,100 remains unearned. b. The annual building depreciation is $14.700. c. The Spare Parts Inventory account shows an unadjusted balance of $1,220. A physical count reveals a balance on hand of $990. d. Unbilled and uncollected services provided to customers totalled $14.700. e. The utility bill for the month of December was received but is unpald: $2,200. 1. The accrued revenues of $14.700 recorded in (d) were collected on January 4, 2021. g. The $2,200 utility bill accrued in (e) was paid on January 14, 2021. Required: Prepare the required adjusting entries at December 31, 2020, for (a) to (e) and the subsequent cash entries required for (f) and (g)