On March 31, the following data were accumulated to assist the accountant in preparing the adjusting entries for Potomac Realty:

a.	The supplies account balance on March 31 is $5,225, the supplies on hand on March 31 are $1,275.
b.	The unearned rent account balance on March 31 is $5,700 representing the receipt of an advance payment on March 1 of four months rent from tenants.
c.	Wages accrued but not paid at March 31 are $2,485.
d.	Fees accrued but unbilled at March 31 are $16,245.
e.	Depreciation of office equipment is $4,005.

	Required:
1.	Journalize the adjusting entries required on March 31. Refer to the Chart of Accounts for exact wording of account titles.