Journalize the six entries that adjust the accounts at December 31. One of the accounts was affected by two different adjusting entries. Unadjusted Trial Balance Adjusted Trial Balance Cash 5,000 5,000 Accounts Receivable 32,000 32,600 Supplies 3,600 100 Prepaid Insurance 4,000 1,400 Equipment 11,000 11,000 Accumulated Depreciation 1,700 Wages Payable 2,000 Unearned Fees 8,900 3,500 Ann Cole, Capital 22,000 22,000 Fees Earned 69,000 75,000 Wages Expense 44,300 46,300 Supplies Expense 3,500 Insurance Expense 2,600 Depreciation Expense 1,700 Total 99,900 99,900 104,200 104,200