Diagram 1 Selected account balances before adjustment for Atlantic Coast Realty at July 31, the end of the current year, are as follows: Debits Credits Accounts receivable $75,000 Equipment 345,700 Accumulated depreciation - equipment $112,500 Prepaid rent 9,000 Supplies 3,350 Wages payable Unearned fees 12,000 Fees Earned 660,000 Wages expense 325,000 Rent