entries at December 31 (using both the financial statement effects template and journal entry form ) , drawing on the following information Supplies available at December 3 are 57 10 . Accrued wages payable at December 3 are $270 Depreciation for December is $120 Rhoades has spent 30 hours on an involved tax fraud case during December . When cont pleted in January his work will be billed at $75 per hour . ( It uses the account Fees Re Drivable to reflect amounts earned but not yet billed ) Then post adjusting entries to their T - accounts