Adjusting Entries Dole Carpet Cleaners ended its first month of operations on June 30. Monthly financial statements will be prepared. The unadjusted account balances are as follows:

DOLE CARPET CLEANERS Unadjusted Trial Balance June 30, 2012
		Debit		Credit
Cash		$1,180
Accounts Receivable		450
Prepaid Rent		3,100
Supplies		2,520
Equipment		4,440
Accounts Payable				760
Common Stock				2,500
Retained Earnings				5,000
Dividends		200
Service Fees Earned				4,650
Wages Expense		1,020
Totals		$12,910		$12,910

The following information is also available:

1. The balance in Prepaid Rent was the amount paid on June 1 for the first 10 months' rent.
2. Supplies on hand at June 30 were $840.
3. The equipment, purchased June 1, has an estimated life of 2 years.
4. Unpaid wages at June 30 were $210.
5. Utility services used during June were estimated at $300. A bill is expected early in July.
6. Fees earned for services performed but not yet billed on June 30 were $380. The firm uses the account Fees Receivable to reflect amounts due but not yet billed.

Required Prepare the adjusting entries needed at June 30 for the general journal.

1. The balance in Prepaid Rent was the amount paid on June 1 for the first 10 months' rent. 2. Supplies on hand at June 30 were $840. 3. The equipment, purchased June 1, has an estimated life of 2 years. 4. Unpaid wages at June 30 were $210. 5. Utility services used during June were estimated at $300. A bill is expected early in July. 6. Fees earned for services performed but not yet billed on June 30 were $380. The firm uses the account Fees Receivable to reflect amounts due but not yet billed. Required Prepare the adjusting entries needed at June 30 for the general journal. General Journal Date Description Ref. Debit Credit June 30 (1) $ $ Support To record June rent expense. 30 (2) To record June supplies expense. 30 (3) To record June depreciation. 30 (4) To record unpaid wages at June 30. 30 (5) To record estimated June utilities expense. 6 30 (6) To record fees earned but not billed in June