Need this done for me please..

Adjusting entries

On December 31, the following data were accumulated for preparing the adjusting entries for Bellingham realty.

• the supplies account balance on december 31 is 1,375. the supplies on hand on dec. 3` is $280.
• the unearned rent account balance on dec 31 is 9,000 representing the receipt of an advance payment on dec 1 of four months rent from tenants.
• wages accrued but not paid at dec. 31 are 3,220
• fees earned but unbilled at dec. 31 are 18,750.
• Depreciation of office equipment is 2,900

1. Journalize the adjusting entries required at december 31
2. Briefly explain the difference between adjusting entries and entries that would be make to correct errors.