Journalize the required adjusting entries on December 31 based on the following data. If an amount box does not require an entry, leave it blank.

• Fees accrued but not billed, $6,300.
• Supplies account balance on December 31, $4,750; Supplies on hand, $960.
• Wages accrued but not paid, $2,700.
• Depreciation of office equipment, $1,650.
• Rent expired during year, $10,800.