The December 31, 2020, trial balance of sapie inc. included the following accounts: Cash Accounts receivable Unearned service revenue Supplies Prepaid insurance Equipment Accumulated depreciation- equipment Salary expense Additional data: . An inventory count of supplies indicated $1,500 were still on hand at year end. The prepaid insurance represents the annual premium on a policy providing coverage starting July 1, 2020. Since the last payday, employees have earned an additional $15,500 which has not yet been paid or recorded. . Sable Inc has now earned half of the unearned revenue. . The equipment has an estimated life of 10 years and no expected value at the end of its life. . $956,000 $30,000 20,000 13,500 12,000 80,000 30,000 130,000 . Services performed but unbilled and uncollected at year end amount to $9,250. Prepare the necessary year-end adjusting entries as of December 31, 2020

Additional data: - An inventory count of supplies indicated $1,500 were still on hand at year end. - The prepaid insurance represents the annual premium on a policy providing coverage starting July 1, 2020. - Since the last payday, employees have earned an additional $15,500 which has not yet been paid or recorded. - Sable Inc has now carned half of the unearned revenue. - 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 $9.250. Prepare the necessarv vear end adiusting entries as of December 31,2020