Adjusting Entries Reliable Repairs and Service, an electronics repair store, prepared the following unadjusted trial balance at the end of its first year of operations: Reliable Repairs and Service Unadjusted Trial Balance April 30, 2018 Debit Cash Accounts Receivable Balances 15,230 Credit Balances 101,090 Supplies 24,360 Equipment 510,170 Accounts Payable 23,750 Unearned Fees 26,800 Common Stock 55,000 Retained Earnings 295,000 Dividends 20,100 Fees Earned 609,000 Wages Expense 141,290 Rent Expense 107,790 Utilities Expense 77,340 Miscellaneous Expense 12,180 1,009,550 1,009,550