LMN$,$ Inc

Trial Balance before Adjustments

December $31,2022$

Debits Credits

Cash $$16,600$

Accounts Receivable $18,800$

Supplies $3,400$

Prepaid Rent $3,000$

Equipment $54,000$

Accumulated Depreciation $-$ Equipment $$10,800$

Accounts Payable $11,900$

Unearned Service Revenue $13,900$

Common Stock $25,200$

Retained Earnings $16,100$

Dividends $800$

Service Revenue $49,000$

Salaries Expense $26,900$

Utilities Expense $3,400-$

$$126,900$ $$126,900$

Additional Information:

a$.$ The equipment was purchased on January $1,2021.$ The useful life is estimated to be $5$ years, with no salvage value

b$.$ A count of supplies on December $31,2022$ showed $$800$ of supplies still on hand

c$.$ On December $31,2022,$ wages that had been earned by employees, but not yet paid amounted to $$1,100.$ The next scheduled pay date is January $4,2023$

d$.$ During December, LMN performed $$4,600$ worth of services, for which it been paid in September

e$.$ On November $1,2022,$ LMN paid for $5$ months of rent with cash

The correct adjusting entry for all the above is: