Enviro Waste's year-end is December 31. No adjusting journal entries have been made relating to the below as at December 31, 2022. The information in (a) to (e) is available at year-end for the preparation of adjusting entries: a Of the $18,500 balance in Unearned Revenue, $3,050 remains unearned. 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. e The utility bill for the month of December was received but is unpaid; $2,100. Required Prepare the required adjusting entries at December 31, 2022, for (a) to (e) and the subsequent cash entries required for (f)