Identify whether each account would appear on the Balance Sheet or the Income Statement. Utilities Expense Salaries Payable Service Revenue Cash Utilities Payable Repairs and Maintenance Expense Fill in the t-accounts for each situation and label each transaction as Deferrals/Prepaid, Accrual, or Depreciation. Use Unadj. Bal. as the label for the opening balance of each account. Calculate the adjusted balance and use a Bal. posting reference to show the ending balance of each account. Enter each transaction on the first available line in the TAccount. Completed services that were paid for six months earlier, \$1,520. The Service Revenue unadjusted balance as of December 31 is $10,000. The Unearned Revenue balance as of December 31 is $8,100. Service Revenue Customers were billed for $2,490 for work completed. The Service Revenue unadjusted balance as of December 31 is $10,800. Adjustment Type: Accounts Receivable Service Revenue Employees earned $4,160 in salaries that will be paid next month. The Salaries Expense unadjusted balance as of December 31 is $9,300. Adjustment Type: Salaries Expense Salaries Payable Journalize the adjusting entry needed at December 31 for each situation. Record debits first, then credits. Check your spelling carefully and do not abbreviate. Use account names exactly as given in the Chart of Accounts. Customers were billed for $900 for work completed. Employees earned $5,000 in salaries that will be paid next month. Depreciation for the current year includes Equipment, $$,800