On December 31 , the following information was collected to assist in preparing adjusting entries: A. Fee accrued but unbilled at 12/31 are $9,480 B. The unadjusted balance in supplies is $1,250. Supplies on hand at year-end totaled $650. C. Employees are paid $1,000 for 5 -day work week. 12/31 falls on Wednesday. D. The unearned rent account balance of $360 represents the receipt of three months rent on 12/1 E. Depreciation on office equipment is $1,580