For preparing the adjusting entries, the following data were assembled: Fees earned but unbilled on April 30 were $10,850. Supplies on hand on April 30 were $6,670. Depreciation of equipment was estimated to be $5,470 for the year. The balance in unearned fees represented the April 1 receipt in advance for services to be provided. During April, $18,000 of the services were provided. Unpaid wages accrued on April 30 were $7,700