Jan Olsen is a lawyer specializing in estate law. A trial balance was taken on December 31, 20--. Jan Olsen, Attorney Trial Balance For Year Ended December 31, 20-- Account Title Debit Credit 15,000 8,750 1,000 Cash Accounts Receivable Office Supplies Prepaid Insurance Computer Equipment Accum. Depr.-Comp. Equip. Accounts Payable Wages Payable J. Olsen, Capital J. Olsen, Drawing Client Fees Rent Expense Wages Expense Telephone Expense Office Supplies Expense 1,400 27,300 2,800 6,000 14,000 1,100 11,550 28,000 40,000 Office Supplies Expense Insurance Expense Depr. Exp. Comp. Equip, Utilities Expense 2,200 79,550 79,550 a. Office supplies on hand at year-end amounted to $650. b. Expired insurance amounted to $900. c. Depreciation on the computer equipment, $1,150. d. Wages earned but not paid as of December 31, $1,230. Complete the year-end adjusting entries and extend the appropriate balances to the Adjusted Trial Balance columns of the work sheet. If an amount box does not require an entry, leave it blank.