Cash Crazy Mountain Outfitters Co., an outfitter store for fishing treks, prepared the following unadjusted trial balance at the end of its first year of operations: Crazy Mountain Outfitters Co. Unadjusted Trial Balance April 30, 2045 Debit Credit Balances Balances 12,400 Accounts Receivable 82,320 Supplies 19,840 Equipment 415,420 Accounts Payable 19,340 Unearned Fees 21,820 Common Stock 55,000 Retained Earnings 230,000 Dividends 16,360 Fees Earned 495,900 Wages Expense 115,050 Rent Expense 87,770 Utilities Expense 62,980 Miscellaneous Expense 9,920 822,060 822,060 For preparing the adjusting entries, the following data were assembled: Supplies on hand on April 30 were $7,330. Fees earned but unbilled on April 30 were $8,980. Depreciation of equipment was estimated to be $12,400 for the year. Unpaid wages accrued on April 30 were $1,590. The balance in unearned fees represented the April 1 receipt in advance for services to be provided. Only $17,240 of the services was provided between April 1 and April 30. Required: 1. Journalize the adjusting entries necessary on April 30, 2075. If an amount box does not require an entry, leave it blank. Apr. 30 Supplies 30 30 30 30 2. Determine the revenues, expenses, and net income of Crazy Mountain Outfitters Co. before the adjusting entries. Revenues Expenses Net income 3. Determine the revenues, expenses, and net income of Crazy Mountain Outfitters Co. after the adjusting entries. Revenues $ Expenses Net income 4. Determine the effect of the adjusting entries on Retained Earnings. Retained Earnings by $