Crazy Mountain Outfitters Co. Unadjusted Trial Balance April 30, 2016 Debit Credit Balances Balances Cash 11,400 Accounts Receivable. Supplies.. Equipment.. Accounts Payable 72,600 7,200 112,000 12,200 Unearned Fees Diana Keck, Capital. Diana Keck, Drawing.. Fees Earned.. 19,200 137,800 10,000 305,800 Wages Expense Rent Expense Utilities Expense Miscellaneous Expense 157,800 55,000 42,000 7,000 475,000 475,000 For preparing the adjusting entries, the following data were assembled: a) Supplies on hand on April 30 were b) Fees earned on account April 30 were $3,900. c) Depreciation of equipment was estimated to be $3,000 for the year. d) Unpaid wages accrued on April 30 were $2,475. e) The balance in unearned fees represented the April 1 receipt in advance for services to be provided. Only $14,140 of the services was provided between April 1 and April 30. $1,380. Instructions 1. Journalize the adjusting entries. 2. Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trial balance