U Adjusting Entries Using the chart of accounts provided on journal page, journalize the following transactions. Omit journal entry memos. Proper journal formatting is required. Not all accounts provided in the chart of accounts will be used. a Depreciation on the Trucks for the month of December was $2,000. b Fees Earned but not yet billed as of December was $4,000. c Insurance Expired during the month of December was $5,500 d The Supplies account balance at Dec. 31 is $950. The Supplies on-hand at Dec. 31 are $250. e Wages due the employees but not yet paid at the end of December was $3,000