Ellis Company uses the following accounts and numbers. 11 Cash 19 Accumulated Depreciation 26 Interest Payable 54 Kent Expense 12 Accounts Receivable 22 Notes Payable 33 Common Stock 55 Depreciation Expense 13 Supplies 23 Uneared Service Revenue 41 Service Revenue 56 Interest Expense 14 Prepaid Rent 24 Salaries Payable 51 Salaries Expense 57 Utilities Expense 18 Equipment 25 Utilities Payable 53 Insurance Expense 38 Supplies Expense The company accumulated the following adjustment data at December 31. 5. Revenue earned but unbilled totals $750 at 12/31 6. Incurred utility expenses of $200 are unpaid and unrecorded at 12/31 Instructions: For each of the above items indicate: 1. The type of adjustment (prepaid expense, depreciation, unearned revenue, accrued revenue, or accrued expense). 2. Use the account numbers from above to indicate which accounts should be debited and credited. Also, enter the appropriate dollar amount of the adjustment in the corresponding debit'eredi columns Adjusting Entry Acet. # Debit Credit Type of Adjustment 5. 6