Prepare the December 31 adjusting entries for the following transactions. Omit explanations. Fees accrued but unbilled total $6, 300. The supplies account balance on December 31 is $4, 750. Supplies on hand are $960. Wages accrued but not paid are $2, 700. Depreciation of office equipment is $1, 650. Rent expired during year, $10, 800