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 $19,300 balance in Unearned Revenue, $3,450 remains unearned. The annual building depreciation is $15,400. The Spare Parts Inventory account shows an unadjusted balance of $1,360. A physical count reveals a balance on hand of $1,060. Unbilled and uncollected services provided to customers totalled $15,400. The utility bill for the month of December was received but is unpaid; $2,900. The accrued revenues of $15,400 recorded in (d) were collected on January 4, 2024. The $2,900 utility bill accrued in (e) was paid on January 14, 2024