The LaboTech accountant makes adjusting entries on a monthly basis. The data for the adjusting entries is as follows: a. At year end, December 31, 2018, the office supplies are counted and their value is $800. The unadjusted trial balance at year end before the count shows a balance of $ 900. b. Services provided to clients but not yet billed as of December 31, 2018, total $5,600 C. On September 1, 2018, LaboTech signed a six-month,8% note payable for a $200,000 loan. the entire note payable, plus six months' accrued interest, is due on 28 February, 2019. d. $4,600. Accrued wages payable for the month of December 2018 are Fees collected in advance -ie prior to December, which have been earned in December 2018 amount to $13,800 f. e. Prepaid rent -ie paid before December, that has been incurred (used) in December 2018 amounts to $8,000 Instructions 1. Prepare the necessary adjusting entries at year end -ie December 31, 2018. Include a description for each adjusting entry.