Milbank Repairs & Service, an electronics repair store, prepared the following unadjusted trial balance at the end of its first year of operations: Milbank Repairs & Service Unadjusted Trial Balance June 30, 2019 Debit Credit Balances Balances Cash 12,600 Accounts Receivable 83,660 Supplies 20,160 Equipment 480,530 Accounts Payable 19,650 Unearned Fees 22,170 Nancy Townes, Capital 348,000 Nancy Townes, Drawing 16,630 Fees Earned 503,960 Wages Expense 116,920 Rent Expense 89,200 Utilities Expense 64,000 Miscellaneous Expense 10,080 893,780 893,780 For preparing the adjusting entries, the following data were assembled: Fees earned but unbilled on June 30 were $9,120. Supplies on hand on June 30 were $7,450. Depreciation of equipment was estimated to be $12,600 for the year. The balance in unearned fees represented the June 1 receipt in advance for services to be provided. During June $17,510 of the services was provided. . Unpaid wages accrued on June 30 were $1,610