Magic Cleaning Services (MCS) has a fiscal year-end of December 31. As of In addition, it has not adjusted for the following transactions year-end, MCS has the following unadjusted trial balance: In addition, it has not adjusted for the following transactions: Journalize necessary adjusting journal entries. All of the prepaid rent expired by the end of the year. All of the prepaid rent expired by the end of the year. The building was purchased early this year and has a 30-year life with no residual value. Depreciation is to be recorded for a full year on a straight-line basis. The company provided a portion of the services related to an advance collection on December 20th. It earned half of the unearned service revenue account balance in the current year. Wages for the current year in the amount of $24,000 should be accrued and are set to be paid out to workers in January