Recordi (15 m E4-2A. Selected year-end account balances before adjustments for Caldwell Realty at December 31, 2022 are shown below. Debits Credits Accounts Receivable $32,500 Accumulated Depreciation $5,000 Depreciation Expense Equipment 100,000 Fees Earned 189,750 Prepaid Rent 4,100 Rent Expense Supplies 975 Supplies Expense Unearned Fees 9,000 Wages Expense 128,000 Wages Payable Data needed for year-end adjustments are as follows. a. Unearned revenues at December 31, $1,875 b. Unbilled fees at December 31, $2,250 c. Supplies on hand at December 31, $300 d. Rent expired during the year, $3,000 e. Depreciation of equipment for the year, $500 f. Wages accrued but not yet paid at December 31, $950 Required Journalize the six adjusting entries required at December 31 using the above data