The following are the trial balance and the other information related to Vaughn Perez, a consulting engineer.

VAUGHN PEREZ, CONSULTING ENGINEER TRIAL BALANCE DECEMBER 31, 2017
		Debit			Credit
Cash		$29,500
Accounts Receivable		53,600
Allowance for Doubtful Accounts					$819
Supplies		1,660
Prepaid Insurance		1,630
Equipment		34,700
Accumulated Depreciation-Equipment					8,675
Notes Payable					7,200
Owners Capital					32,001
Service Revenue					119,272
Rent Expense (13 months of rent)		10,647
Salaries and Wages Expense		33,540
Utilities Expenses		1,930
Office Expense		760
Totals		$167,967			$167,967

1.		Fees received in advance from clients $5,740, which were recorded as revenue.
2.		Services performed for clients that were not recorded by December 31, $4,895.
3.		Bad debt expense for the year is $1,461.
4.		Insurance expired during the year $483.
5.		Equipment is being depreciated at 10% per year.
6.		Vaughn Perez gave the bank a 90-day, 10% note for $7,200 on December 1, 2017.
7.		Rent of the building is $819 per month. The rent for 2017 has been paid, as has that for January 2018, and recorded as Rent Expense.
8.		Office salaries and wages earned but unpaid December 31, 2017, $2,671.

From the trial balance and other information given, prepare annual adjusting entries as of December 31, 2017. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)

No.	Account Titles and Explanation	Debit	Credit
1.
2.
3.
4.
5.
6.
7.
8.