=+Journalize the six adjusting entries required at April 30, based on the data presented.

Wind River Outfitters Co., an outfitter store for fishing treks, prepared the following unadjusted trial balance at the end of its first year of operations:

Wind River Outfitters Co.

Unadjusted Trial Balance February 28, 2010 Debit Credit Balances Balances Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,200 Accounts Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43,800 Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,600 Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81,000 Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,100 Unearned Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,600 Fran Fielding, Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111,400 Fran Fielding, Drawing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,000 Fees Earned . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 147,900 Wages Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76,400 Rent Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27,500 Utilities Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21,000 Miscellaneous Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,500 ________ ________ ________ ________ 275,000 275,000 ________ ________