Show Me How . The supplies account balance on December 31 is $1,375 The supplies on hand on December 31 are $280 . The unearned rent account balance on December 31 is $9,000 representing the receipt of an advance payment on December 1 of four months rent from tenants , Wages accrued but not paid at December 31 are $3,220 Required 1 ournalize the adjusting entries required at December 31. Refer to the 2. Wnat is the difference between adjusting entres and correcting entnes