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Exercise 6. At the end of the current year, $3,700 fees have been earned but have not been hilled to clients. Inumalize the adiusting entry to record the accrued fees. Exercise 7. Zoey Bella Corp. has a payroll of $10,000 for a five-day workweek. Its employees are paid each Friday for the five-day workweek. The adjusting entry on Exercise 8. The company determines that the interest expense on a note payable for period ending December 31 is $775. This amount is payable on January 1. Prepare the journal entries Exercise 9. Depreciation on an office building is $2,800. The adjusting entry on December 31 would be: Exercise 10. The estimated amount of depreciation on equipment for the current year is $5,300