Econo Company, an electronics repair store, prepared the unadjusted trial balance shown below at the end of its first year of operations.

Econo Company
Unadjusted Trial Balance
April 30, 2014
	Debit Balances		Credit Balances
Cash	14,710
Accounts Receivable	97,650
Supplies	23,530
Equipment	496,700
Accounts Payable			22,940
Unearned Fees			25,880
Capital Stock			55,000
Retained Earnings			287,000
Dividends	19,410
Fees Earned			588,240
Wages Expense	136,470
Rent Expense	104,120
Utilities Expense	74,710
Miscellaneous Expense	11,760
	979,060		979,060

For preparing the adjusting entries, the following data were assembled:

Fees earned but unbilled on April 30 were $10,650.

Supplies on hand on April 30 were $8,690.

Depreciation of equipment was estimated to be $14,710 for the year.

The balance in unearned fees represented the April 1 receipt in advance for services to be provided. Only $20,450 of the services was provided between April 1 and April 30.

Unpaid wages accrued on April 30 were $1,880.

Journalize the adjusting entries necessary on April 30, 2014.