3.docx Times New ... 11 BIU A. A 3. REM Consulting is completing the accounting information processing at the end of the fiscal year, December The following trial balances are available. Accounts Cash Accounts Receivable Prepaid Insurance Supplies Machines Accumulated Depreciation Wages Payable Uneamed Fees Owner's Capital Owner's Drawing Unadjusted Trial Balance Debit Credit 13,000 1,500 600 3,800 30,000 12,000 Adjusted Trial Balance Debit Credit 13,000 1,800 200 3,000 30,000 17,500 900 6,500 24,000 4.800 6,700 24,000 4.800 Page 2 Fees Eamed Wages Expense 25.000 25.500 14,000 14.900 Sheets & Slides chrome extension://bpmcpldpdmajfigpchkicefoigmklalc/views/app.html ercise 3.docx Times New ... 11 - BIU AA- 25,000 25,500 14,000 Fees Earned Wages Expense Depreciation Expense Supplies Expense Insurance Expense 14,900 5,500 800 400 74.400 67.700 67,200 74.400 (a) Reconstruct the adjusting entries and give a brief explanation of each. (b) What is the amount of net income? 9 K