Record the necessary adjusting entries in general journal form:

1. Depreciation of equipment for the year, $2,000

2. Accrued wages as of December 31, $1,215

3. Expired insurance for the year, $870

4. Fees earned but unbilled on December 31, $2,200

5. Supplies on hand as of December 1, $1,750, and supplies on hand as of December 31, $420

6. Unearned rent as of December 1, $5,500, and $4,100 has been earned by December 31.