On March 31, the following data were accumulated to assist the accountant in preparing the adjusting entries for Potomac Realty:-The supplies account balance on March 31 is $5,450, the supplies on hand on March 31 are $1,460 -The unearned rent account balance on March 31 is $4,700 representing the receipt of an advance payment on March 1 of four months rent from tenants -Wages accrued but not paid at March 31 are $2,375 -Fees accrued but unbilled at March 31 are 18,920 -Depreciation of office equipment is $4,965 (Journalize the adjusting entries required at March 31 Refer to the Chart of Accounts for exact is the difference adjusting entries and correcting entries)

11 Cash 41 Fees Earned 12 Accounts Receivable 42 Rent Revenue 13 Supplies 14 Prepaid Insurance EXPENSES 15 Land 51 Advertising Expense 16 Office Equipment 52 Insurance Expense 17 Accumulated Depreciation-Office Equipment 53 Rent Expense 54 Wages Expense LIABILITIES 55 Supplies Expense 21 Accounts Payable 56 Utilities Expense 22 Unearned Rent 57 Depreciation Expense 23 Wages Payable 59 Miscellaneous Expense 24 Taxes Payable EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends