On December 31 , the following data were accumulated for preparing the adjusting entries for the Atlanta Rhythm Company: - At the end of the year, $13,680 of fees have been earned, but have not been billed to clients. - Wages of $12,500 are paid on Friday for a five-day work week. The accounting period ends on Thursday, December 31. Journalize the adjusting entries necessary on December 31 , the end of the accounting period