Journalize the six entries to adjust the accounts at December 31. (Hint: One of the accounts was affected by two different adjusting entries). Unadjusted Trial Balance Adjusted Trial Balance Debit Balances Credit Balances Debit Balances Credit Balances Cash 5,000 5,000 Accounts Receivable 32,000 32,600 Supplies 3,600 100 Prepaid Insurance 4,000 1,400 Equipment 11,000 11,000 Accumulated Depreciation 1,700 Wages Payable 2,000 Unearned Fees 8,900 3,500 Owner's Capital 22,000 22,000 Fees Earned 69,000 75,000 Wages Expense 44,300 46,300 Supplies Expense 3,500 Insurance Expense 2,600 Depreciation Expense 1,700 Totals 99,900 99,900 104,200 104,200 Accrued revenue Accounts Receivable 69,000 Fees Earned 69,000 Supplies used Supplies Expense 3,500 Supplies 3,500 Insurance expired Insurance Expense 2,600 Prepaid Insurance 2,600 Depreciation Depreciation Expense 1,700 Accumulated Depreciation 1,700 Earned revenue Fees Earned 75,000 Accounts Receivable 75,000 Accrued wages Wages Expense 46,300 Prepaid Wages 46,300