E$4-2$A$.$ Selected year$-$end account balances before adjustments for Caldwell Realty at December $31,20$XX$,$ are shown below.

The table is as follows.

Data needed for year$-$end adjustments are as follows:

Unearned revenues at December $31,$ $$1,875$

Unbilled fees at December $31,$ $$2,250$

Supplies on hand at December $31,$ $$300$

Rent expired during the year, $$3,000$

Depreciation of equipment for the year, $$500$

Wages accrued but not yet paid at December $31,$ $$950$

Required

Journalize the six adjusting entries required at December $31$ using the above data and Exercise $4-2$A Worksheet.