Adjusting entries Instructions Chart of Accounts Journal Final Questions Instructions Selected account balances before adjustment for Atlantic Coast Realty at July 31, the end of the current year, are as follows Accounts Receivable Equipment Accumulated Depreciation-Equipment Prepaid Rent Supplies Wages Payable Debits Credits $ 74,600 348,900 $112,600 9,200 3,200 Unearned Fees 14,400 Fees Earned 679,600 Wages Expense 338,800 4