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, 20YS Debit Credit Balances Balances Cash Accounts Receivable 12,670 84,140 Supplies 20,280 Equipment 426,300 Accounts Payable 19,770 Unearned Fees 22,300 Common Stock 55,000 Retained Earnings 238,000 Dividends 16,730 506,890 Fees Earned 117,600 Wages Expense 89,720 Rent Expense 64,380 Utilities Expense 10,140 Miscellaneous Expense 841,960 841,960 For preparing the adjusting entries, the following data were assembled: Supplies on hand on April 30 were $7,490. Fees earned but unbilled on April 30 were $9,170. Depreciation of equipment was estimated to be $12,670 for the year. Unpaid wages accrued on April 30 were $1,620. The balance in unearned fees represented the April 1 receipt in advance for services to be provided. Only $17,620 of the services was provided between April 1 and April 30. Required: 1. Journalize the adjusting entries necessary on April 30, 20YS. If an amount box does not require an entry, leave it blank. Apr. 30 Cash 30 30 30 30 go 0000 00 00 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