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 Equipment $75,000 345,700 Accumulated Depreciation-Equipment $112,500 Prepaid Rent 9,000 Supplies 3,350 Wages Payable Unearned Fees Fees Earned Wages Expense Rent Expense Depreciation Expense Supplies Expense 12,000 660,000 325,000