Omega Company adjusts its accounts at the end of each month. The following information has been assembled in order to prepare the required adjusting entries at December 31: The company pays all employees up-to-date each Friday. Since December 31 fell on Tuesday, there was a liability to employees at December 31 for two day's pay amounting to $6,800. On December 1, rent on the office building had been paid for four months. The monthly rent is $6,000. Depreciation of office equipment is based on an estimated useful life of six years. Office Equipment is recorded at a cost of $9,360. Fees of $9,800 were earned during the month for clients who had paid in advance. How much depreciation expense will the company record for the entire year, assuming the equipment was bought on January 1 of this year? $1,560. $100. $0. $1,430 After the appropriate adjusting entry is recorded, the balance in the liability account Unearned Revenue will: A. Decrease by $9,800. B. Increase by $9,000 C. Confusing D. Be unaffected