EnviroWaste's year-end is December 31. The information in (a) to (e) is available at year-end for the preparation of adjusting entries: 2 a. Of the $18,100 balance in Unearned Revenue, $2,850 remains unearned. b. The annual building depreciation is $14,200. c. The Spare Parts Inventory account shows an unadjusted balance of $1,120. A physical count reveals a balance on hand of $940. f. The accrued revenues of $14,200 recorded in (d) were collected on January 4, 2024. g