Journalize the six entries that adjust the accounts at December 31. One of the accounts was affected by two different adjusting entries.

	Unadjusted Trial Balance		Adjusted Trial Balance
Cash	3,000		3,000
Accounts Receivable	30,000		30,500
Supplies	1,700		100
Prepaid Insurance	2,000		400
Equipment	9,000		9,000
Accumulated Depreciation				1,500
Wages Payable				4,000
Unearned Fees		6,000		1,500
Ann Cole, Capital		20,000		20,000
Fees Earned		62,000		67,000
Wages Expense	42,300		46,300
Supplies Expense			1,600
Insurance Expense			1,600
Depreciation Expense			1,500
Total	88,000	88,000	94,000	94,000