1. Journalize the adjusting entries necessary on April 30, 2016. Refer to the Chart of Accounts for exact wording of account titles. PAGE 10 JOURNAL

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Reliable Repairs & Service, an electronics repair store, prepared the following unadjusted trial balance at the end of its first year of operations:

Reliable Repairs & Service UNADJUSTED TRIAL BALANCE April 30, 2016

1	Cash	10,800.00
2	Accounts Receivable	67,270.00
3	Supplies	16,390.00
4	Equipment	115,170.00
5	Accounts Payable		15,830.00
6	Unearned Fees		17,930.00
7	Karin Bickle, Capital		117,930.00
8	Karin Bickle, Drawing	13,860.00
9	Fees Earned		297,710.00
10	Wages Expense	94,430.00
11	Rent Expense	71,780.00
12	Utilities Expense	52,100.00
13	Miscellaneous Expense	7,600.00
14	Totals	449,400.00	449,400.00

For preparing the adjusting entries, the following data were assembled:

a.	Fees earned but unbilled on April 30 were $9,950.
b.	Supplies on hand on April 30 were $4,810.
c.	Depreciationof equipment was estimated to be $6,130 for the year.
d.	The balance in unearned fees represented the April 1 receipt in advance for services to be provided. During April, $15,250 of the services were provided.
e.	Unpaid Wages accrued on April 30 were $5,100.

CHART OF ACCOUNTS

Reliable Repairs & Service

General Ledger

ASSETS
11	Cash
12	Accounts Receivable
13	Supplies
16	Equipment
17	Accumulated Depreciation-Equipment

LIABILITIES
21	Accounts Payable
22	Wages Payable
23	Unearned Fees

EQUITY
31	Karin Bickle, Capital
32	Karin Bickle, Drawing

REVENUE
41	Fees Earned

EXPENSES
51	Wages Expense
52	Rent Expense
53	Supplies Expense
54	Depreciation Expense
56	Utilities Expense
59	Miscellaneous Expense