Journalize the six entries to adjust the accounts at December 31. Omit explanations. (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 Adjusted Trial Balance Trial Balance Debit Credit Debit Credit Balances Balances Balances Balances 5,000 5,000 Cash 32,000 32,600 Accounts Receivable Supplies 3,600 100 Prepaid Insurance 1,400 4,0001 11,000 Equipment 11,000 Accumulated Depreciation 1,700 Wages Payable 2,000 Unearned Fees 8,9001 Jose Mendez, Capital 22,000 3,500 22,000 75,000 Fees Earned 69,000 Wages Expense 44,300 46,300 3,500 2,600 Supplies Expense Insurance Expense Depreciation Expense Totals 1,700 99,900 99,900 104,200 104,200 Accrued revenue Accounts Payable Supplies used Accounts Receivable Cash Insurance expired Fees Earned Fees Expense Depreciation Earned revenue Accrued wages