Prepare the On December 31 adjusting entries for the following transactions.

1. Fees accrued but not billed, $6,300.

2. The Supplies account balance on December 31, $4,750; Supplies on hand, $960.

3. Wages accrued but not paid, $2,700.

4. Depreciation of office equipment, $1,650.

5. Rent expired during year, $10,800.