Journalize in a two column journal the adjusting entries required at December 31, 2020. 1. Fees accrued but unbilled are $13,000 2. The supplies account balance on December 31 is $6,400. The supplies on hand are $1,200. 3. Wages accrued but not paid are $2,500. 4. Depreciation of office equipment is $3,000. 5. Rent expired during year, $5,000. 7. Insurance expired during year, 8,000 6. Fees collected in advance which have now been earned, $7,000 Date Credit Debit Description