SEC, Inc. Trial Balance before Adjustments December 31, 2012 Credits Debits $12,600 13,400 2,400 38,500 $7,700 8,500 9,900 Cash Accounts Receivable Supplies Equipment Accumulated Depreciation - Equipment Accounts Payable Unearned Service Revenue Common Stock Retained Earnings Dividends Service Revenue Rent Expense Salaries Expense Utilities Expense 18,000 11,500 600 35,000 1,500 19.200 2.400 $90,600 $90,600 Additional Information: 1. The equipment was purchased on January 1, 2011. The useful life is estimated to be 5 years, with no salvage value. 2. A count of supplies on December 31, 2012 showed $600 of supplies still on hand. 3. On December 31, 2012, wages that had been earned by employees, but not yet paid amounted to $800. The next scheduled pay date is January 4, 2013. 4. During December, SEC performed $3,300 worth of services, for which it been paid in September. 5. On November 1, 2012, SEC paid for 5 months of rent with cash. The correct adjusting entry for (2) above includes a credit to what account and for what amount? Cash $600 O Supplies Expense $600 O Supplies $1,800 O Supplies Expense $1,800 O Supplies $600