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

1. Of the $17,800 balance in Unearned Revenue, $2,700 remains unearned.
2. The annual building depreciation is $13,900.
3. The Spare Parts Inventory account shows an unadjusted balance of $1,060. A physical count reveals a balance on hand of $910.
4. Unbilled and uncollected services provided to customers totalled $13,900.
5. The utility bill for the month of December was received but is unpaid; $1,400.
6. The accrued revenues of $13,900 recorded in (d) were collected on January 4, 2021.
7. The $1,400 utility bill accrued in (e) was paid on January 14, 2021.

Required: Prepare the required adjusting entries at December 31, 2020, for (a) to (e) and the subsequent cash entries required for (f) and (g).