Required: 1. For each account balance numbered 112, choose an appropriate reason from a-d that explains why that particular account balance needs to be adjusted or choose "e when no acjustment is needed:- 2. Prepare the adjusting journal entries required as of December 31 Complete this question by entering your answers in the tabs below. For each account balance numbered 1-12, choose an approprlate reason from a-d that explains why that particular account balance needs to be adjusted or choose e, when no adjustment is needed A list of various reasons for adjusting account balances is presented below, along with an unadjusted trial balance presented for the year ended December 31 . a. As of December 31, the equipment has been used for two full years. Approximately $1,380 of the equipment's usefulness is consumed each year b. On December 31 , the company performed $550 of services for a customer but has not yet recorded or billed the customer. c. On December 31 , the company recelved an e-mall from its utility company indicating the company used $400 of services during December. The company has not recorded this item because the $400 will not be paid until January 15 . d Salaries and wages totaling $483 for the second half of December have not yet been paid of recorded e No adjustment is needed for this account Prepare the adjusting Journal entries required as of December 31 . (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account fieid.? Journal entry worksheet 234 Record the adfusting entry if $1,380 of the equipment's usefulbess is consumed each year