Prepare the December 31 adjusting entries based on the following information. Omit explanations.
1. Fees accrued but unbilled total $4,500.
2. The supplies account balance on December 31 is $5,250. Supplies on hand are $1,015.
3. Wages accrued but not paid are $3,500.
4. Depreciation of office equipment is $2,200.
5. Rent expired during year, $7,800.
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