On October 31, 2012, the following data were accumulated to assist the accountant in preparing the adjusting entries for Dependable Realty: The supplies account balance on October 31 is $3, 975. The supplies on hand on October 31 are $1, 050. The unearned rent account balance on October 31 is $11, 000, 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, 500. Fees accrued but unbilled at October 31 are $4, 900. Depreciation of office equipment is $1, 100. Instructions Journalize the adjusting entries required at October 31, 2012. Briefly explain the difference between adjusting entries and entries that would be made to correct errors