Adjusting entries

Some of the accounts reflected in the company ledger and its balances are as follows:

Supplies	$1,700		Accounts Receivable	$30,000
Fees Earned	62,000		Prepaid Insurance	2,000
Unearned Fees	6,000		Cash	3,000

Journalize the six adjusting entries described below. Adjustments are recorded at December 31, 20XX.

1. Unbilled and unrecorded fees at December 31 are $500.
2. Supplies on hand at December 31 are $100.
3. Unexpired insurance premiums at December 31 are $400.
4. Depreciation on equipment is $1,500.
5. Unearned fees at December 31 are $1,500.
6. Accrued wages at December 31 are $4,000.
7. Depreciation on building is $4,800.

DATE	ACCOUNT DESCRIPTION	DEBIT	CREDIT
20XX
Dec. 31
31
31
31
31
31
31