The information necessary for preparing year-end adjustments appears below. The company's fiscal year-end is December 31. Utilities used during the month of December are $6,100 but won't be paid until January of the following year. On April 1, the company collected $16,000 from customers for services to be provided over the next 12 months. At that time, the amount was credited to Deferred Revenue. By the end of the year, nine months of those services have been provided. On October 1, $12,000 was paid to rent space over the next nine months. At that time, the amount was debited to Prepaid Rent. On December 1, the company agrees to provide services for a three-month period and to receive payment of $6,000 at the end of that period. By the end of the year, one month of services have been provided. Required: Record the necessary year-end adjusting entries. No prior adjustments have been made during the year