I Consulting Engineer. 1. Fees received in advance from clients $5,980, which were recorded as revenue. 2. Services performed for clients that were not recorded by December 31.$4,526. 3. Bad debt expense for the year is $1,483. 4. Insurance expired during the year $501. 5. Equipment is being depreciated at 10% per year. 6. Michael gave the bank a 90 -day, 10% note for $7.200 on December 1,2020. 7. Rent of the building is $758 per month. The rent for 2020 has been paid, as has that for January 2021 , and recorded as Rent Expense. 8. Oifice salaries and wages earned but unpaid December 31,2020,$2,598. From the trial balance and other information given, prepare anmual ad)usting entries as of December 31, 2020, (Credit occount titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts)