Foote Carpet Cleaners ended its first month of operations on June 30. Monthly financial statements will be prepared. The unadjusted account balances are as follows:

The following information is also available:

1. The balance in Prepaid Rent was the amount paid on June 1 for the first two months' rent.

2. Supplies on hand at June 30 were \(\$ 1,250\).

3. The equipment, purchased June 1 , has an estimated life of five years.

4. Unpaid wages at June 30 were \(\$ 450\).

5. Utility services used during June were estimated at \(\$ 650\). A bill is expected early in July.

6. Fees earned for services performed but not yet billed on June 30 were \(\$ 500\). The firm uses the account Fees Receivable to reflect amounts due but not yet billed.

Required 

Prepare the adjusting entries needed at June 30 for the general journal.

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Cash...... Accounts receivable Prepaid rent Supplies... Equipment Accounts payable. Common stock.. Retained earnings Dividends...... Service fees earned. Wages expense FOOTE CARPET CLEANERS Unadjusted Trial Balance June 30, 2018 Debit $ 1,180 450 Credit 3,100 2,520 4,440 $ 760 2,500 5,200 400 4,650 1,020 $13,110 $13,110