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Preparation of Adjusting Entries

Bartow Photographic Services takes wedding and graduation photographs. At December $31,$ the end of Bartow's accounting period, the following information is available:

All wedding photographs are paid for in advance, and all cash collected for them is credited to Unearned Service Revenue. Except for a year$-$end adjusting entry, no other entries are made for service revenue from wedding photographs. During the year, Bartow received $$42,600$ for wedding photographs. At year end, $$37,460$ of services had been performed. The beginning$-$of$-$the$-$year balance of Unearned Service Revenue was zero.

During December, Bartow photographed $222$ members of the next year's graduating class of Shaw High School. The school has asked Bartow to print one copy of a photograph of each student for the school files. Bartow delivers these photographs on December $28$ and will bill the school $$5\mathrm{.}00$ per student in January of next year. Revenue from photographs ordered by students will be recorded as the orders are received during the early months of next year.

Equipment used for developing and printing was rented for $$22,500.$ The rental term was for $1$ year beginning on August $1$ and the entire year of rent was paid on August $1.$ The payment was debited to Prepaid Rent.

Depreciation on the firm's building for the current year is $$9,390.$

Wages of $$4,172$ are owed but unpaid and unrecorded at December $31.$

Supplies at the beginning of the year were $$2,400.$ During the year, supplies costing $$19,600$ were purchased from Kodak. When the purchases were made, their cost was debited to Supplies. At year end, a physical inventory indicated that supplies costing $$4,100$ were on hand.

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$1.$ Prepare the adjusting entries for each of these items. If an amount box does not require an entry, leave it blank.