Trial Balance before Adjustments December 31, 2022 Debits Credits Cash $ 12,600 Accounts Receivable 13,400 Supplies 2,400 Prepaid Rent 1,500 Equipment 38,500 Accumulated Depreciation-Equipment $7,700 Accounts Payable 8,500 Unearned Service Revenue 9,900 Common Stock 18,000 Retained Earnings 11,500 Dividends 600 Service Revenue 35,000 Salaries Expense Utilities Expense 19,200 2,400 Additional Information: $90,600 $90,600 A. The equipment was purchased on January 1, 2021. The useful life is estimated to be 5 years, with no salvage value. B. A count of supplies on December 31, 2022 showed $600 of supplies still on hand. C. On December 31, 2022, wages that had been earned by employees, but not yet paid amounted to $800. The next scheduled pay date is January 4, 2023. D. During December, LMN performed $3,300 worth of services, for which it been paid in September. E. On November 1, 2022, LMN paid for 5 months of rent with cash. The correct adjusting entry for (e) above includes a debit to what account and for what amount? 200000 Accounts Payable $900 Rent Expense-$900 Prepaid Rent- $600 Rent Expense $600 Prepaid Rent $900