The December 31, 2020, trial balance of Pilsner Inc. included the following selected accounts: Accounts receivable Unearned service revenue Prepaid rent Prepaid insurance Equipment Accumulated depreciation- equipment Salary expense $176,000 24,000 69,000 36,000 280,000 30,000 130,000 Additional data: One-third of the revenue received in advance has been earned by December 31, 2020. The prepaid insurance represents the annual premium on a policy providing coverage starting September 1, 2020 Since the last payday employees have earned an additional $2,500 which has not yet been paid or recorded. The equipment has an estimated life of 10 years and no expected value at the end of its life. Services performed but unbilled and uncollected at year end amount to $6,500. The prepaid rent relates to half a year beginning on October 2020, Prepare the necessary year-end adjusting entries as of December 31, 2020