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On September 30, 2020, the following data were accumulated to assist the accountant in preparing the adjusting entries for Wildcat Realty. A. The supplies account balance on September 30 is $7,000. The supplies on hand on September 30 are $3,000.- B. The unearned rent account balance on September 30 is $8,000, representing the receipt of an advance payment on September 1 of 4 months' rent from tenants. C. Wages accrued but not paid at September 30 are $2,300.- D. Fees accrued but unbilled at September 30 are $12,100.- E. Depreciation of equipment is $3,200. Journalize the adjusting entries required at September 30