EnviroWastes year-end is December 31. The information in (a) to (e) is available at year-end for the preparation of adjusting entries: Of the $19,200 balance in Unearned Revenue, $3,400 remains unearned. The annual building depreciation is $15,300. The Spare Parts Inventory account shows an unadjusted balance of $1,340. A physical count reveals a balance on hand of $1,050. Unbilled and uncollected services provided to customers totalled $15,300. The utility bill for the month of December was received but