Sunshine Outfitters Co., an outfitter store for fishing treks, prepared the following unadjusted trial balance at the end of its first year of operations: Sunshine Outfitters Co. Unadjusted Trial Balance December 31, 2020 For preparing the adjusting entries, the following data were assembled:

a. Supplies on hand on December 31 were $750.

b. Fees earned but unbilled on December 31 were $2,900.

c. Depreciation of equipment was estimated to be $5,400 for the year.

d. Unpaid wages accrued on December 31 were $800.

e. The balance in unearned fees represented the December 1 receipt in advance for services to be provided. Only $1,600 of the services was provided between December 1 and December 31. Instructions: Journalize the adjusting entries necessary on December 31