Enviro Waste's year-end is December 31. The information in (a) to (e) is available at year-end for the preparation of adjusting entries: Of the $18,500 balance in Unearned Revenue, $3,050 remains unearned. a b The annual building depreciation is $14,600. c The Spare Parts Inventory account shows an unadjusted balance of $1,200. A physical count reveals a balance on hand of $980. d Unbilled and uncollected services provided to customers totalled $14,600. The utility bill for the month of December was received but is unpaid, $2,100. Required Prepare the required adjusting entries at December 31 2014, for (a) to (e) and the subsequent cash entries required for (f) and (g). The accrued revenues of$14,600 recorded in (d) were collected on January 4, 2015. The $2,100 utility bill accrued in (e) was paid on January 14, 2015.