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: CooW- Reliable Repairs and Service Unadjusted Trial Balance April 30, 2018 Debit Balances Credit Balances Cash 12,990 Accounts Receivable Supplies 86,280 20,790 433,690 Equipment Accounts Payable Unearned Fees 20,270 22,870 55,000 242,000 Common Stock Retained Earnings Dividends 17,150 Fees Earned 519,750 Wages Expense Rent Expense Utilities Expense 120,580 92,000 66,010 Miscellaneous Expense 10,400 859,890 859,890 DOWN For preparing the adjusting entries, the following data were assembled: Fees earned but unbilled on April 30 were $9,400. Supplies on hand on April 30 were 57,680. Depreciation of equipment was estimated to be $12,990 for the year. The balance in unearned fees represented the April 1 receipt in advance for services to be provided. During April $18,070 of the services was provided. Unpaid wages accrued on April 30 were 51,660. Required: 1. Journalize the adjusting entries necessary on April 30, 2018