use the following information obtained for Sam company at the end of the year to prepare the December 31 adjusting entries:

1. Fees accrued but not billed, $5000 2. The supplies account balance on December 31st, $4750, supplies on hand $750 3. wages accrued but not pay, $2700 4. depreciation of office equipment, $1650 5. rent expired during year, 10,800