EnviroWaste's year-end is December 31 . The Information in (a) to (e) is avallable at yearend for the preparation of adjusting entrles: a. Of the $18,800 balance in Unearned Revenue, $3,200 remains unearned. b. The annual bullding depreclation is $14,900. c. The Spare Parts Inventory account shows an unadjusted balance of $1,260. A physlcal count reveals a balance on hand of $1,010. d. Unbilled and uncollected services provided to customers totalled $14,900. e. The utility bill for the month of December was recelved but is unpald; $2,400. f. The accrued revenues of $14,900 recorded In (d) were collected on January 4,2024. g. The $2,400 utility bill accrued in (e) was paid on January 14,2024. Required: Prepare the required adjusting entrles at December 31,2023 , for (a) to (e) and the subsequent cash entrles required for (f) and (g)