The following selected accounts appear in the Birch Company's unadjusted trial balance as of December 31, the end of the fiscal year (all accounts have normal balances):

Prepaid Maintenance	$4,400		Commission Fees Earned	$85,700
Supplies	10,000		Rent Expense	12,500
Unearned Commission Fees	10,200

Required
Prepare the necessary adjusting entries in the general journal as of December 31, assuming the following:

1. On September 1, the company entered into a prepaid equipment maintenance contract. Birch Company paid $3,400 to cover maintenance service for six months, beginning September 1. The payment was debited to Prepaid Maintenance.
2. Supplies on hand at December 31 are $3,900.
3. Unearned commission fees at December 31 are $7,000.
4. Commission fees earned but not yet billed at December 31 are $3,500.
   (Note: Debit Fees Receivable.)
5. Birch Company's lease calls for rent of $1,600 per month payable on the first of each month, plus an annual amount equal to 1% of annual commissions earned. This additional rent is payable on January 10 of the following year.
   (Note: Be sure to use the adjusted amount of commissions earned in computing the additional rent.)