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Prepare the December 31 adjusting entries for the following transactions. Omit explanations.
1. Fees accrued but not billed, $6,300
2. The Supplies account balance on December 31, $4,750; Supplies on hand, $960
3. Wages accrued but not paid, $2,700
4. Depreciation of office equipment, $1,650
5. Rent expired during year, $10,800
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