On journal paper, prepare year-end adjustments for the following independent items. OMIT EXPLANATIONS. UPLOAD YOUR ANSWER AS A PDF FILE. A. Before adjustment, the balance in the Unearned Revenue account is $4,500 (assume normal balance). At the end of the year two thirds was still unearned. B. Services totaling $3,000 has been performed but not yet billed. C. Depreciation on equipment totaled $5,000 for the year. D. Before adjustment, the balance in the Supplies account is $9,800 (assume normal balance). At the end of the year only $1,200 of supplies remained. E Payroll for the five-day work week, to be paid on Friday, is $10,000. Year-end falls on a Thursday