Selected account balances before adjustment for Relax Company at December 31, 2019, the end of the current year, are given below:

Accounts

Dr($)

Cr($)

Accounts Receivable

75,000

Equipment

250,000

Accumulated depreciation-equipment

24,000

Prepaid Rent

12,000

Office Supplies

5,000

Wages Payable

---------------

Unearned Fee

10,000

Fee Earned

400,000

Wages Expense

140,000

Rent Expense

---------

Depreciation Expense

----------

Supplies Expense

----------

Additional information for year-end adjustments are as follows:

a. Supplies on hand at December 31:$1,550.

b. Depreciation of equipment during year:??Note: the equipment was purchased in January, 2013. Its estimated life was 10 years and residual value at the end of 10 years is expected to $10,000.

c. Rent expired during the year :$6,000.

d. Wages accrued but not paid at December 31:$2,000.

e. Unearned fees at December 31:$4,000.

f. Unbilled fees at December 31:$5,000.