On journal paper, prepare year$-$end adjustments for the following independent items. OMIT EXPLANATIONS. UPLOAD YOUR ANSWER AS A PDF FILE.

$\backslash$table$[[$A$.,\backslash$table$[[$Before adjustment, the balance in the Unearned Revenue account is$],[$$$6,000($assume normal balance$).$ At the end of the year one third was still$],[$unearned$.]]],[$B$.,$Services totaling $$7,200$ has been performed but not yet billed.$],[,$Depreciation on equipment totaled $$2,500$ for the year.$],[$C$.,\backslash$table$[[$Before adjustment, the balance in the Supplies account is $$7,600($assume$],[$normal balance$).$ At the end of the year only $$1,100$ of supplies remained.$]]],[$E$.,\backslash$table$[[$Payroll for the five$-$day work week, to be paid on Friday, is $$12,000.$ Year$-],[$end falls on a Tuesday.$]]]]$