Selected account balances before adjustment for Foxboro Realty at December 31, 2008, the end of the current year, are as follows: Accounts Receivable $18.250 Equipment 72.500 Accumulated Depreciation $ 11,900 Prepaid Rent 7.500 Supplies 2.050 Wages Payable Unearned Fees 8.500 Fees Earned 187,950 Wages Expense 60.100 Rent Expense Depreciation Expense Supplies Expense Data needed for year-end adjustments are as follows: a. Unbilled fees at December 31, $1,650. b. Supplies on hand at December 31, $200. c. Rent expired, $5.000. d. Depreciation of equipment during year, $1, 150. e. Unearned fees at December 31, $1,500. f. Wages accrued but not paid at December 31, $3,150. Instructions Journalize the six adjusting entries required at December 31, based upon the data presented