The LaboTech accountant makes adjusting entries on a monthly basis. The data for the adjusting entries is as follows:

a. Services provided to clients but not yet billed as of December 31, 2019, total $8,000

b. At year end, December 31, 2019, the office supplies are counted and their value is $600. The unadjusted trial balance at year end before the count shows a balance of $ 750.

c. On September 1, 2019, LaboTech signed a six-month, 10% note payable for a $80,000 loan. The entire note payable, plus six months' accrued interest, is due on 28 February, 2020.

d. Accrued wages payable for the month of December 2019 are $4,500. e. Fees collected in advance -ie prior to December, which have been earned in December 2019 amount to $12,600

f. Prepaid rent -ie paid before December, that has been incurred (used) in December 2019 amounts to $8,000 Instructions

1. Prepare the necessary adjusting entries at year end -ie December 31, 2019 for a,b,c,d,e,and f above. Include a description for each adjusting entry.