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 
Definitions:
Judgment Debts
Money that a court has ordered one party to pay another party.
Transportation
The process or means by which passengers or goods are moved from one location to another.
Lien
A legal right or claim against a property by a creditor to secure the payment of a debt.
Real Property
Refers to land and any permanent structures or improvements attached to the land, such as buildings or houses.
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