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Question: Journalize and post the adjusting entries.

a. One month worth of Insurance expired.

b. Supplies on hand on December 31 are $1, 350.

c. Depreciation of office equipment for December is $700

d. Accrued receptionist salary on December 31 is $90

e. Rent expired during December is $1, 100.

f. Unearned fees on December 31 are $2, 600

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