Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet 123 Record the collection of accrued revenues. Note: Enter debits before credits. Journal entry worksheet 4 Note: Enter debits before credits. EnviroWaste's year-end is December 31 . The information in (a) to (e) is avallable at year-end for the preparation of adjusting entries: a. Of the $17,800 balance in Unearned Revenue, $2.700 remains unearned. b. The annual buliding depreciation is $13,900. c. The Spare Parts Inventory account shows an unadjusted balance of $1,060. A physical count reveals a balance on hand of $910. d. Unbilled and uncollected services provided to customers totalled $13,900. e. The utility bill for the month of December was recelved but is unpald; $1,400. f. The accrued revenues of $13,900 recorded in (d) were collected on January 4, 2024. g. The $1,400 utility bill accrued in (e) was paid on January 14, 2024. Required: Prepare the required adjusting entries at December 31, 2023, for (a) to (e) and the subsequent cash entries required for (f) and (g). Journal entry worksheet 12345 Record the payment of accrued utilities expense. Note: Enter debits before credits. Journal entry worksheet 5 Note: Enter debits before credits