Chloe$$s Computer Services prepared the following unadjusted trial balance at the end of its first year of operations:

Journalize the adjusting entries necessary on December $31,20$Y$6$ using the following data:

a$.$ The balance in Prepaid Insurance represents a December $1$ prepayment of insurance for $12$ months.

b$.$ Depreciation of equipment was estimated to be $$1,600$ for the year.

c$.$ Unpaid wages accrued on December $31$ were $$1,750.$

d$.$ Fees earned but unbilled on December $31$ were $$5,450.$

e$.$ The balance in unearned fees represented the December $1$ receipt in advance for services to be provided. During December, $$2,200$ of the services were provided.

Omit the $ sign when entering the debit and credit amounts. Include commas if the number requires one. First two columns are for Description $-$ Account Titles. Last two columns are debit and credit columns.