On October $31,$ the following data were accumulated to assist the accountant in preparing the adjusting entries for Bickle Realty:

$$ The supplies account balance on October $31$ is $$5,865.$ The supplies on hand on October $31$ are $$1,330.$

$$ The unearned rent account balance on October $31$ is $$4,100$ representing the receipt of an advance payment on October $1$ of four months$$ rent from tenants.

$$ Wages accrued but not paid at October $31$ are $$2,030.$

$$ Fees accrued but unbilled at October $31$ are $$18,090.$

$$ Depreciation of office equipment is $$4,500.$

Required:

$1.$ Journalize the adjusting entries required at October $31.$

$2.$ What is the difference between adjusting entries and correcting entries?