Enviro Wastes year end is December 31. The information in (a) to (e) is available at year-end for the preparation of adjusting entries:

1. The Unearned Revenue account has a balance of $18,500. On December 31, $2,500 remains unearned.
2. The annual building depreciation is $10,500.
3. The Spare Parts on hand account shows an unadjusted balance of $450. A physical count reveals a balance on hand of $100.
4. Unbilled and uncollected services provided to customers totalled $3,550.
5. The utility bill for the month of December was received but is unpaid; $1,300.

Prepare the required adjusting entries at December 31, 2019, for (a) to (e).