The December 31, 2012, trial balance of a company included the following:

	Debits	Credits
Accounts Receivable	$176,000
Unearned Service Fees		$24,000
Prepaid Rent	64,000
Prepaid Insurance	33,600
Equipment	240,000
Accumulated Depreciation-Equipment		30,000
Salaries Expense	120,000

Additional data: 1. The equipment has an estimated life of 11 years and expected salvage value of $20,000 at the end of its life. 2. Delivery services performed but unbilled at year-end amount to $6,400. 3. Two-thirds of the Unearned Service Fees has been earned by December 31. 4. The prepaid rent relates to one-half of a year beginning on October 1, 2012. 5. The prepaid insurance is the annual premium on a policy providing coverage starting on September 1, 2012. 6. Since the last payday, employees have earned an additional $2,400. Prepare the necessary adjusting entries as of December 31, 2012. (Use T-accounts to demonstrate the entries showing the balances before adjustment and balance after adjustment).