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, 20Y5 Debit Credit Balances Balances Cash 13,620 Accounts Receivable 90,410 Supplies 21,780 Equipment 456,230 Accounts Payable 21,240 Unearned Fees 23,960 Common Stock 55,000 Retained Earnings 258,000 Dividends 17,970 Fees Earned 544,620 Wages Expense 126,350 Rent Expense 96,400 Utilities Expense 69,170 Miscellaneous Expense 10,890 902,820 902,820 For preparing the adjusting entries, the following data were assembled: