I only need the answers to the last picture! i need the correct numbers to fill in!

Mastery Problem: The Adjusting Process. Unadjusted Financial Statements These financial statements were prepared from the unadjusted trial balance. Cole Designs Inc. Income Statement For the Year Ended December 31, 20Y3 Fees earned $70,600 Wages expense (43,700) Net income $26,900 Cole Designs Inc. Balance Sheet December 31, 20Y3 Assets Cash Accounts receivable Supplies Prepaid insurance Office equipment Total assets Liabilities Unearned fees Stockholders' Equity Common stock Retained earnings Total liabilities and stockholders' equity $5,250 32,200 3,550 4,600 11,000 $56,600 $9,500 $12,000 35,100 47,100 $56,600 Adjusted Financial Statements These financial statements were prepared from the adjusted trial balance. Cole Designs Inc. Income Statement For the Year Ended December 31, 20Y3 Fees earned $76,900 Expenses: Wages expense $45,400 Supplies expense 3,440 Insurance expense 3,200 Depreciation expense 1,700 Total expenses (53,740) Net income $23,160 Cole Designs Inc. Balance Sheet December 31, 20Y3 Assets Cash $5,250 32,800 110 Accounts receivable Supplies Prepaid insurance Office equipment Accumulated depreciation office equipment Total assets 1,400 $11,000 (1,700) 9,300 $48,860 Liabilities Liabilities Wages payable Unearned fees $1,700 3,800 $5,500 Total liabilities Stockholders' Equity Common stock Retained earnings Total liabilities and stockholders' equity $12,000 31,360 43,360 $48,860 Accounting Bases Under which basis of accounting would adjusting entries never be recorded? Cash basis of accounting Which accounts would most likely not be used under the cash basis of accounting? a. Supplies Expense b. Unearned Fees C. Accounts Payable d. Revenue e. Accounts Receivable f. Cash b, cand ex Feedback Check My Work Keep in mind when revenues and expenses are recognized under the cash basis of accc Matching Principle/Revenue Recognition Adjusting Entries Journalize the six December 31 adjusting entries for Cole Designs Inc. that adjusted the accounts to arrive at the financial statements in the Adjusted Financial Statements panel. If an amount box does not require an entry, leave it blank. Dec 31 Accounts Receivable Fees Earned Dec. 31 Supplies Expense Supplies II II II Dec 31 Insurance Expense Prepaid Insurance II II II II II II Dec 31 Depreciation Expense Accumulated Depreciation Office Equipment Dec. 31 Wages Expense v Wages Payable II II Dec. 31 Unearned Fees Fees Earned