Selected account balances before adjustment for Atlantic Coast Realty at July 31, the end of the current year, are as follows: Accounts Receivable Equipment Accumulated Depreciation-Equipment Prepaid Rent Supplies Wages Payable Unearned Fees Fees Earned Wages Expense Rent Expense Depreciation Expense Supplies Expense Debits $ 75,000 345,700 Data needed for year-end adjustments are as follows: Unbilled fees at July 31, $11,150. Supplies on hand at July 31, $900. Rent expired, $6,000. Depreciation of equipment during year, $8,950. Unearned fees at July 31, $2,000. Wages accrued but not paid at July 31, $4,840. 9,000 3,350 325,000 Credits $112,500 12,000 660,000 Instructions 1. Journalize the six adjusting entries required at July 31, based on the data presented.