On May 31, 2016, the following data were accumulated to assist the accountant in preparing the adjusting entries for Oceanside Realty: Fees accrued but unbilled at May 31 are $19, 750. The supplies account balance on May 31 is $12, 300. The supplies on hand at May 31 are $4, 150. Wages accrued but not paid at May 31 are $2, 700. The unearned rent account balance at May 31 is $9,000, representing the receipt of an advance payment on May 1 of three months' rent from tenants. Depreciation of office equipment is $3, 200