Please complete the journal..

Chart of Accounts X Instructions Depreciation on an office building is $5,500. CHART OF ACCOUNTS Required: General Ledger Prepare the adjusting entry on December 31. Refer to the Chart of Accounts for exact wording of account titles. ASSETS REVENUE General Journal X 11 Cash 41 Fees Eamed 12 Accounts Receivable 13 Supplies EXPENSES Prepare the adjusting entry on December 31. Refer to the Chart of Accounts for exact wording of account titles. 14 Prepaid Insurance 51 Advertising 16 Office Building Expense PAGE 1 17 Accumulated Depreciation-Office 52 Insurance Expense Building 53 Interest Expense JOURNAL 54 Wages Expense DATE DESCRIPTION POST. REF. DEBIT CREDIT LIABILITIES 55 Supplies Expense 1 21 Accounts Payable 56 Utilities Expense 22 Notes Payable 57 Depreciation 23 Unearned Fees Expense 24 Wages Payable 59 Miscellaneous 25 Interest Payable Expense EQUITY 31 Owner, Capital 32 Owner, Drawing