Jan Olsen is a lawyer specializing in estate law. A trial balance was taken on December 31, 20--. Jan Olsen, Attorney Trial Balance For Year Ended December 31, 20-- Account Title Debit Credit Cash 15,000 Accounts Receivable 8,750 Office Supplies 1,000 Prepaid Insurance 1,400 Computer Equipment 27,300 Accum. Depr.—Comp. Equip. Accounts Payable 11,550 Wages Payable J. Olsen, Capital 28,000 J. Olsen, Drawing 2,800 Client Fees 40,000 Rent Expense 6,000 Wages Expense 14,000 Telephone Expense 1,100 Office Supplies Expense Insurance Expense Depr. Exp.—Comp. Equip. Utilities Expense 2,200 79,550 79,550 a. Office supplies on hand at year-end amounted to $650. b. Expired insurance amounted to $900. c. Depreciation on the computer equipment, $1,150. d. Wages earned but not paid as of December 31, $1,230. Complete the year-end adjusting entries and extend the appropriate balances to the Adjusted Trial Balance columns of the work sheet. If an amount box does not require an entry, leave it blank. Jan Olsen, Attorney Work Sheet (partial) For Year Ended December 31, 2020