Prepare year-end adjustments for the following transactions. Omit explanations.

A payment of $4,000 was collected in advance from a customer, before any services were performed. By year end, $3,000 was still unearned.

Account Name	Debit	Credit

Three years rent, totaling $45,000, was paid in advance at the beginning of the year.

Account Name	Debit	Credit

Services totaling $2,900 had been performed but not yet billed at the end of the year.

Account Name	Debit	Credit

Depreciation on equipment totaled $6,500 for the year.

Account Name	Debit	Credit

Supplies purchased totaled $850. By year end, only $250 of supplies remained.

Account Name	Debit	Credit