The December 31, 2013, trial balance of Pilsner Inc. included the following selected ...

The December 31, 2013, 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:
∙   One-third of the revenue received in advance has been earned by December 31, 2013.
∙   The prepaid insurance represents the annual premium on a policy providing coverage starting September 1, 2013.
∙   Since the last payday, employees have earned an additional $2,500 which has not yet been paid or recorded.
∙   The equipment has an estimated life of 10 years and no expected value at the end of its life.
∙   Services performed but unbilled and uncollected at year end amount to $6,500.
∙   The prepaid rent relates to one-half of a year beginning on October 1, 2013.

Prepare the necessary year-end adjusting entries as of December 31, 2013.