cablem 4. (1 point each correct answer toward total points) Directions: Please journalize in a two-column journal the adjusting entries below as of December 31, 2010. Relevant accounts in the chart of accounts include: 1. Fees accrued but unbilled, $4,500. 2. Supplies used up during the period, $1,000. 3. Wages accrued but not paid, $3,500. 4. Prepaid insurance expired, $500. 5. Depreciation on Building for the period, \$2,000. 6. Unearned fees that were earned, $1,200