The accounting firm Seaver & Co. prepares its own financial statements at the end of each year. Based on the following information, prepare any adjustments that are needed for the accounting records as of December 31, 1999 in terms of the basic accounting equation. a. As of December 31, Seaver & Co. has rendered $20,500 worth of services to clients for which they have not yet billed the client and for which they have not made any accounting entry. b. Seaver & Co. owns equipment (computers and so on) having an original cost of $12,000. The equipment has an expected life of six years. c. On January 1, 1999, Seaver borrowed $15,000. Both principal and interest are due on December 31, 2000. The interest rate is 11%. d. On January 1, 1999, Seaver rented storage space for three years. The entire three-year charge of $15,000 was paid at this time. Seaver (correctly) created a prepaid rent account in the amount of $15,000. e. As of December 31, workers have earned $10,200 in wages that are unpaid and unrecorded