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 $74,600 Equipment 348,900 Accumulated Depreciation-Equipment $112,600 Prepaid Rent 9,200 Supplies 3.200 Wages Payable Unearned Fees Fees Earned Wages Expense Rent Expense Depreciation Expense Supplies Expense Data needed for year-end adjustments are as follows: Unbilled fees at July 31, $10,650. Supplies on hand at July 31, $1,100. Rent expired, $6,350. 14,400 679,600 338,800