9. Journalize the six entries to adjust the accounts at December 31. (Hint: One of the accounts was affected by two different adjusting entries).

	Unadjusted Trial Balance		Adjusted Trial Balance
	Debit Balances	Credit Balances	Debit Balances	Credit Balances
Cash	5,000		5,000
Accounts Receivable	32,000		32,600
Supplies	3,600		100
Prepaid Insurance	4,000		1,400
Equipment	11,000		11,000
Accumulated Depreciation				1,700
Wages Payable				2,000
Unearned Fees		8,900		3,500
Ann Cole, Capital		22,000		22,000
Fees Earned		69,000		75,000
Wages Expense	44,300		46,300
Supplies Expense			3,500
Insurance Expense			2,600
Depreciation Expense			1,700
Total	99,900	99,900	104,200	104,200