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Question: a. Supplies on hand on December 31 were $750. b. Fees earned but unbilled on December 31 were $2,900. c. Depreciation of equipment was estimated to be $5,400 for the year. d. Unpaid wages accrued on December 31 were $800. e. The balance in unearned fees represented the December 1 receipt in advance for services to be provided. Only $1,600 of the services was provided between December 1 and December 31. Instruction: Journalize the adjusting entries necessary on December 31
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