On October 31, the following data were accumulated to assist the accountant in preparing the adjusting entries for Bickle Realty: a) The supplies account balance on October 31 is $5,225. The supplies on hand on October 31 are $1,275. b) The unearned rent account balance on October 31 is $5,700 representing the receipt of an advance payment on October 1 of four months' rent from tenants. c) Wages accrued but not paid at October 31 are $2,485. d) Fees accrued but unbilled at October 31 are $16,245. e) Depreciation of office equipment is $4,005. Required: Journalize the adjusting entries required at October 31 .