For each of the following separate cases, prepare adjusting entries required of financial statements for the year ended December 31. A. Depreciation on the company's equipment for the year is computed to be $18,000. B. The unerned revenue account had a $900 credit balance at the beginning of the year. The December 31 analysis of service performed reveals that $600 worth of service performed. C. Wages expense incurred but not paid is 5,000 for the period