Prepare the annual adjusting entries for the following transactions:

a. On August 1, Johnson paid one year in advance for office space. The Prepaid Rent account and Cash accounts in the amount of $24,000 were used to record the payment.

b. On October, Johnson received payment in advance for services to be performed over the next 12 months. The amount was $12,000 and the Cash and Unearned Fee Revenue accounts were used.

c. As of December 31, Johnson had not recorded unpaid wages of $500.

d. During November and December, Johnson provided services to a client in the amount of $5,400 but had not yet billed the client.