PE 3-3A Adjustment for prepaid expense OBJ. 2 The supplies account had a beginning balance of $3,375 and was debited for $6,450 for supplies purchased during the year. Journalize the adjusting entry required at the end of the year, assuming the amount of supplies on hand is $2,980. PE 3-4A Adjustment for unearned revenue OBJ. 2 The balance in the unearned fees account, before adjustment at the end of the year, is $272,500. Journalize the adjusting entry required, assuming the amount of unearned fees at the end of the year is $189,750. PE 3-5A Adjustment for accrued revenues OBJ. 2 At the end of the current year, $23,570 of fees have been earned but have not been billed to clients. Journalize the adjusting entry to record the accrued fees. PE 3-6A Adjustment for accrued expense OBJ. 2 We-Sell Realty Co. pays weekly salaries of $11,800 on Friday for a five-day workweek ending on that day. Journalize the necessary adjusting entry at the end of the accounting period, assuming that the period ends on Wednesday. PE 3-7A Adjustment for depreciation OBJ. 2 The estimated amount of depreciation on equipment for the current year is $6,880. Journalize the adjusting entry to record the depreciation