=+For preparing the adjusting entries, the following data were assembled: a. Supplies on hand on February 28
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=+For preparing the adjusting entries, the following data were assembled:
a. Supplies on hand on February 28 were $750.
b. Fees earned but unbilled on February 28 were $2,900.
c. Depreciation of equipment was estimated to be $5,400 for the year.
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