Auto Company completes adjusting entries at the end of their fiscal year, December 31, 2020. Please see the following items below:

Note: Only record the adjusting entry on December 31, not the initial transaction

1. Services performed during December but not yet billed to customers totalled $2,500.

1. On December 31, 2020 utilities owed but not yet paid amounted to $150.

1. On January 10, 2020 Auto Company accepted a $2,000 deposit from a client for work to be completed during the year. The deposit was recorded as unearned revenue. On December 31, 2020, 50% of the work for the client is complete.

1. On October 1, 2020, the company paid for 3 months rent in advance. The initial transaction on October 1 was recorded as a debit of $1,200 to prepaid rent.