Prepare adjusting entries for the following items on December 31, the end of the fiscal year for Barkley Carpets. a) Depreciation on equipment, $2,000. Debit Credit b) Services performed but unbilled, $10,000. Debit Credit c) Salaries owed to employees at the year-end, $2,800. Debit Credit d) Uneared service revenue now earned, $400. Debit Credit e) Supplies used during the year, $900. Debit Credit f) Prepaid rent expired during the year, $2,500. Debit Credit