Journalize the six entries to adjust the accounts at December 31. (Hint: One of the accounts was affected by two different adjusting entries.) If an amount box does not require an entry, leave it blank. Accounts Unadjusted Trial Balance Adjusted Trial Balance Credit Debit Debit Balances Credit Balances Balances Balances Cash 5,000 5,000 Accounts Receivable 32,000 32,600 3,600 100 4,000 1,400 Supplies Prepaid Insurance Equipment Accumulated Depreciation Wages Payable 11,000 11,000 1,700 2,000 Unearned Fees 8,900 3,500 Common Stock 22,000 22,000 Fees Earned 69,000 75,000 44,300 46,300 3,500 Wages Expense Supplies Expense Insurance Expense Depreciation Expense 2,600 1,700 99,900 99,900 104,200 104,200 Accrued revenue Supplies used Insurance expired II II II Innnnn Depreciation Earned revenue Accrued wages