Selected year-end account balances before adjustments for Caldwell Realty at December 31, 2022 are shown below.

Data needed for year-end adjustments are as follows.
a. Unearned revenues at December 31, $1,875.
b. Unbilled fees at December 31, $2,250.
c. Supplies on hand at December 31, $300.
d. Rent expired during the year, $3,000.
e. Depreciation of equipment for the year, $500.
f. Wages accrued but not yet paid at December 31, $950 Required.

Journalize the six adjusting entries required at December 31 using the above data.

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Accounts Receivable Accumulated Depreciation Depreciation Expense Equipment Fees Earned Prepaid Rent Rent Expense Supplies Supplies Expense Unearned Fees Wages Expense Wages Payable Debits $32,500 100,000 4,100 975 128,000 Credits $5,000 189,750 9,000