(i need it typed please)

Adjusting Entries The following selected accounts appear in the Albany Company's unadjusted trial balance as of December 31, the end of the fiscal year (all accounts have normal balances):

Prepaid Advertising	$8,200		Unearned Service Fees	$12,400
Wages Expense	50,800		Service Fees Earned	94,000
Prepaid Insurance	10,420		Rental Income	11,900

Required Prepare the necessary adjusting entries in the general journal as of December 31, assuming the following:

Prepaid advertising at December 31 is $1,500.

Unpaid wages earned by employees in December are $2,000.

Prepaid insurance at December 31 is $2,980.

Unearned service fees at December 31 are $3,700.

Rent revenue of $1,700 owed by a tenant is not recorded at December 31.

Description	debit	credit
To record advertising expense.
To record accrued wages at December 31
To record insurance expense.
To transfer fees earned from unearned fees.

To record rent earned but not yet recorded.