The December $31,2017,$ trial balance of Pilsner Inc. included the following selected accounts:

Accounts receivable $$176,000$

Unearned service revenue $24,000$

Prepaid rent $69,000$

Prepaid insurance $36,000$

Equipment $280,000$

Accumulated depreciation$-$equipment $30,000$

Salary expense $130,000$

Additional data:

a$)$ One$-$third of the revenue received in advance has been earned by December $31,2017.$

b$)$ The prepaid insurance represents the annual premium on a policy providing coverage starting September $1,2017.$

c$)$ Since the last payday, employees have earned an additional $$2,500$ which has not yet been paid or recorded.

d$)$ The firm has already owned the equipment and uses straight line depreciation method. The equipment has an estimated life of $10$ years and no expected value at the end of its life.

e$)$ Services performed and billed but uncollected at year end amount to $$6,500.$

f$)$ The prepaid rent relates to a six$-$month lease beginning on October $1,2017.$

Required:

Prepare the necessary year$-$end adjusting entries as of December $31,2017.$ The number of lines provided in the chart is not necessarily representative of the number of lines required $$ use what you need. You do not need to include explanations for the journal entries.