Anguilla Company, an electronics repair store, prepared the following trial balance at the end of its first year of operations: For preparing the adjusting entries, the following data were assembled: a. Fees earned but unbilled on April 30 were $3,200. b. Supplies on hand on April 30 were $1,010. c. Depreciation of equipment was estimated to be $3,850 for the year. d. The balance in unearned fees represented the April 1 receipt in advance for services to be provided. Only $1,000 of the services was provided between April 1 and April 30 e. Unpaid wages accrued on April 30 were $820. Instructions Journalize the adjusting entries necessary on April 30, 2006