Prepare adjusting entries for the following items on December 31, the end of the fiscal year for Carson Carpets. The company initially records cash received in advance of performing the service as a liability, and prepaid expenses as current assets.

a) Amortization on equipment, $2,500

b) Services performed but unbilled, $3,500

c) Salaries owed to employees at year end, $2,500

d) Unearned service revenue earned, $5,500

e) Supplies used during the year, $3,200