Listed are the T accounts of Douglas Money, financial advisor. The year-end adjustments necessary to bring the accounts up to date are as follows: (a) Inventory of supplies at end of year was $395. (b) Depreciation for the year was $900. (c) Wages owed but not paid were $725. (d) Utilities owed but not paid were $215. (e) Insurance expense for the year was $1,150. (f) Cash sales not yet posted were $2.175. First, prepare the adjusting journal entries. Then, make the necessary adjustments to the T accounts. Adjusting Entries (a) (b) 60 (0) S 7.555 Cash Accounts Receivable Supplie Accounts Payable 1,750 915 975 D. Money, Capital Wages Expense Prepaid Ince Fees Earned 17,000 20.665 1,575 16,450 Ulities Expense Supplies Expense Depreciation Expense Accumulated Depreciation 715 Wages Payable Insurance Expense D. Money, Drawing