On January 31, the end of the current year, the following data were accumulated to assist the accountant in preparing the adjusting entries for Edsel Realty:
a. The supplies account balance on January 31 is $2,750. The supplies on hand on January 31 are $645.
b. The unearned rent account balance on January 31 is $9,450, representing the receipt of an advance payment on January 1 of three months’ rent from tenants.
c. Wages accrued but not paid at January 31 are $2,150.
d. Fees accrued but unbilled at January 31 are $13,340.
e. Depreciation of office equipment for the year is $2,900.
Journalize the adjusting entries required at January 31.