Adjusting entries Crazy Mountain Outfitters Co., an outfitter store for fishing treks, prepared the following unadjusted trial balance on April 30, 2015: Crazy Mountain Outfitters Co. Unadjusted Trial Balance April 30, 2015 Debit Credit Balances Balances Cash 13,600 Accounts Receivable 90,330 Supplies 21,770 Equipment 465,120 < Accounts Payable 21,220 Unearned Fees 23,940 Common Stock 55,000 Retained Earnings 267,000 Dividends 17,960 Fees Earned 544,180 Wages Expense 126,250 Rent Expense 96,320 Utilities Expense 69,110 Miscellaneous Expense 10,880 911,340 911,340 For preparing the adjusting entries, the following data were assembled: Supplies on hand on April 30 were $8,040. Fees earned but unbilled on April 30 were $9,850. Depreciation of equipment was estimated to be $13,600 for the year. For preparing the adjusting entries, the following data were assembled: Supplies on hand on April 30 were $8,040. Fees earned but unbilled on April 30 were $9,850. Depreciation of equipment was estimated to be $13,600 for the year. Unpaid wages accrued on April 30 were $1,740. The balance in unearned fees represented the April 1 receipt in advance for services to be provided. Only $18,910 of the services was provided between April 1 and April 30. Required: 1. Journalize the adjusting entries necessary on April 30, 20Y5. If an amount box does not require an entry, leave it blank. Apr. 30 Cash Supplies 30 Accounts Receivable Fees Earned 30 Depreciation Expense Accumulated Depreciation-Equipent 30 Wages Expense Wages Payable 30 Unearned Fees Fees Earned 2. Determine the revenues, expense, and net income of Crazy Mountain Outfitters Co. before the adjusting entries. Revenues 2. Determine the revenues, expense, and net income of Crazy Mountain Outfitters Co. before the adjusting entries. Revenues Expenses Net income 3. Determine the revenues, expenses, and net income of Crazy Mountain Outfitters Co. after the adjusting entries. Revenues Expenses Net income 4. Determine the effect of the adjusting entries on Retained Earnings. Retained Earnings by $