Adjusting Entries and Errors At the end of June, the first month of operations, the following selected data were taken from the financial statements of Beth Cato, an attorney: Net income for June $116,900 Total assets at June 30 652,000 Total liabilities at June 30 215,000 Total owner's equity at June 30 437,000 In preparing the financial statements, adjustments for the following data were overlooked: a. Unbilled fees earned at June 30, $7,030. b. Depreciation of equipment for June, $3,200. c. Accrued wages at June 30, $2,250. d. Supplies used during June, $1,970. 1. Journalize the entries to record the omitted adjustments. b. 1 1 d