For preparing the adjusting entries, the following data were assembled: a. Supplies on hand on November 30 were $315. b. Fees earned but unbilled on November 30 were $1,750. c. Depreciation of equipment was estimated to be $1,600 for the year. d. Unpaid wages accrued on November 30 were $380. e. The balance in unearned fees represented the November 1 receipt in advance for services to be provided. Only $700 of the services were provided between November 1 and November 30 . Instructions Journalize the adjusting entries necessary on November 30