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1.      Enviro Waste's year-end is December 31. The information in (a) to (e) is available at year-end for the preparation of adjusting entries:

a. Of the $18,500 balance in Unearned Revenue, $3,050 remains unearned.

b. The annual building depreciation is $14,600.

c. The Spare Parts Inventory account shows an unadjusted balance of $1,200. A physical count reveals a balance on hand of $980.

d. Unbilled and uncollected services provided to customers totalled $14,600.

e. The utility bill for the month of December was received but is unpaid; $2,100.

f. The accrued revenues of $14,600 recorded in (d) were collected on January 4, 2018.

g. The $2,100 utility bill accrued in (e) was paid on January 14, 2018.

Required:

Prepare the required adjusting entries at December 31, 2017, for (a) to (e) and the subsequent cash entries required for (f) and (g). (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)