Instructions Chart of Accounts Journal Final Questions Instructions 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 $ 73,600 Equipment 346,600 Accumulated Depreciation-Equipment $107,000 Prepaid Rent 8,550 Supplies 3,090 Wages Payable Unearned Fees Fees Earned Wages Expense Rent Expense Depreciation Expense Supplies Expense 11,000 672,400 337,500