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 $18,200 balance in Unearned Revenue, $2,900 remains unearned. b. The annual building depreciation is $14,300. c. The Spare Parts Inventory account shows an unadjusted balance of $1,140. A physical count reveals a balance on hand of $950. d. Unbilled and uncollected services provided to customers totalled $14,300. e. The utility bill for the month of December was received but is unpaid; $1,800. f. The accrued revenues of $14,300 recorded in (d) were collected on January 4, 2024. g. The $1,800 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 (g)