Selected account balances before adjustment for Close to Perfect Realty at December 31, 2015, the end of the current year, are as follows:

Data needed for year-end adjustments are as follows:
a. Receipt of unearned fees during the year of $6,000 has been recorded in fees earned, and $7,000 of last year€™s unearned fees has been earned.
b. Supplies on hand, $3,000.
c. The total rent expense should be $8,000.
d. Depreciation of equipment during the year, $2,000.
e. Wages accrued but not paid at December 31, 2015, $600.
Instructions
Journalize the five adjusting entries required at December 31, 2015, using the data presented.

Debits Credits Accounts Receivable Accumulated Depreciation Depreciation Expense Equipment Fees Earned Prepaid Rent Rent Expense Supplies Supplies Expense.. Unearned Fees Wages Expense. Wages Payable 25,000 10,000 55,000 62, 000 8,000 10,000 2,500 4,000 12,000 5,000 200