The trial balance of Wikki Cleaners at December 31, 2012, the end of the current fiscal year, is as follows:

Wikki Cleaners Trial Balance December 31, 2012

Cash $13,200
Cleaning Supplies 22,000
Prepaid Insurance 5,400
Equipment 206,000
Accumulated Depreciation $74,100
Accounts Payable 8,500
Common Stock 60,000
Retained Earnings 31,200
Dividends 27,000
Revenue 171,560
Rent Expense 28,500
Wages Expense 39,720
Utilities Expense 2,130
Miscellaneous Expense 1,410$
345,360 $345,360

Information for the adjusting entries is as follows:

a. Cleaning supplies on hand on December 31, 2012, $18,750.
b. Insurance premiums expired during the year, $1,800.
c. Depreciation on equipment during the year, $21,600.
d. Wages accrued but not paid at December 31, 2012, $1,830.

Required:
Journalize the the entries.