At the end of April, the first month of operations, the following selected data were taken from the financial statements of Shelby Crawford, an attorney:

Net income for April	$120,000
Total assets at April 30	750,000
Total liabilities at April 30	300,000
Total owners equity at April 30	450,000

In preparing the financial statements, adjustments for the following data were overlooked:

	Supplies used during April, $2,750.
	Unbilled fees earned at April 30, $23,700.
	Depreciation of equipment for April, $1,800.
	Accrued wages at April 30, $1,400.

Required:

1.	Journalize the entries on April 30 to record the omitted adjustments. Refer to the chart of accounts for the exact wording of the account titles.
2.	Determine the correct amount of net income for April and the total assets, liabilities, and owners equity at April 30. In addition to indicating the corrected amounts, indicate the effect of each omitted adjustment by setting up and completing a columnar table similar to the following. The adjustment for supplies used is presented as an example.

1		Net Income	Total Assets =	Total Liabilities +	Total Owners Equity
2	Reported amounts	$120,000.00	$750,000.00	$300,000.00	$450,000.00
3	Corrections:
4	Supplies used	(2,750.00)	(2,750.00)	0.00	(2,750.00)
5	Unbilled fees earned
6	Equipment depreciation
7	Accrued wages
8	Corrected amounts