Journalize the six entries that adjust the accounts at December 31. One of the accounts was affected by two different adjusting entries.

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Unadjusted Trial Balance Adjusted Trial Balance Cash 3,000 3,000 Accounts Receivable 30,000 1,700 2,000 9,000 30,500 Supplies Prepaid Insurance Equipment Accumulated Depreciation Wages Payable Unearned Fees 100 400 9,000 1,500 4,000 6,000 20,000 62,000 1,500 Ann Cole, Capital 20,000 Fees Earned 67,000 Wages Expense 42,300 46,300 42,300 Wages Expense Supplies Expense Insurance Expense Depreciation Expense Total 46,300 1,600 1,600 1,500 94,000 88,000 88,000 94,000