Adjusting Entries Crazy Mountain Outfitters Co., an outfitter store for fishing treks, prepared the following unadjusted trial balance at the end of its first year of operations: Crazy Mountain Outfitters Co. Unadjusted Trial Balance April 30, 2015 Debit Balances Credit Balances Cash 14,530 Accounts Receivable 96,490 23,250 Supplies Equipment 488,880 Accounts Payable 22,670 Uneamed Fees Common Stock 25,580 55,000 281,000 Retained Earnings Dividends 19,180 Fees Earned 581,280 Wages Expense 134,860 Rent Expense 102.890 CMM Dr. Wages Expense 134,860 Rent Expense Utilities Expense Miscellaneous Expense 102,890 73,820 11,630 965,530 965,530 . For preparing the adjusting entries, the following data were assembled: Supplies on hand on April 30 were $8,590. Fees earned but unbilled on April 30 were $10,520, Depreciation of equipment was estimated to be $14,530 for the year. Unpaid wages accrued on April 30 were $1,860. The balance in uneared fees represented the Apell receipt in advance for services to be provided. Only $20,210 of the services was provided between April 1 and April 30. Required: 1. Journalize the adjusting entries necessary on April 30, 2075. If an amount box does not require an entry, leave it blank. Apr. 30 Supplies Expense Supplies 23.250 23,250 30 Accounts Receivable 96.490 Fees Earned 581.280