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

a$.$ Of the $$18,400$ balance in Unearned Revenue, $$3,000$ remains unearned.

b$.$ The annual building depreciation is $$14,500.$

c$.$ The Spare Parts Inventory account shows an unadjusted balance of $$1,180.$ A physical count reveals a balance on hand of $$970.$

d$.$ Unbilled and uncollected services provided to customers totalled $$14,500.$

e$.$ The utility bill for the month of December was received but is unpaid; $$2,000.$

f$.$ The accrued revenues of $$14,500$ recorded in $($d$)$ were collected on January $4,2024.$

g$.$ The $$2,000$ utility bill accrued in $($e$)$ was paid on January $14,2024.$

Required:

Prepare the required adjusting entries at December $31,2023,$ for $($a$)$ to $($e$)$ and the subsequent cash entries required for $(f)$ and $).$