Exercise 3-8 Adjusting entries (annual) LO4 Enviro Waste's year- preparation of adjusting entries end is December 31. The information in (a) to (e) is available at year-end for the a. Of the $18,500 balance in Unearned Revenue, $3,050 remains uneaned b. The annual building depreciation is $14,600. c. The Spare Parts Inventory account shows an unadjusted balance of $1,200. A physical count reveals a balance on hand of $980 d. Unbilled and uncollected services provided to customers totalled $14,600 e. The utility bill for the month of December was received but is unpaid; $2,100. Required Prepare the required adjusting entries at December 31, 2017, for (a) to (e) and the subsequent cash entries required for (1) and (g). f. The accrued revenues of $14,600 recorded in (d) were collected on January 4,2018. g. The $2,100 utility bill accrued in (e) was paid on January 14, 2018. 197