On May 31, the following data were accumulated to assist the accountant in preparing the adjusting entries for Dependable Realty. a. Fees accrued but unbilled at May 31 are $12,620. b. The supplies account balance on May 31 is $4,150. The supplies on hand at May 31 are $1,190. c. Wages accrued but not paid at May 31 are $1,590. d. The unearned rent account balance at May 31 is $12,360, representing the receipt of an advance payment on May 1 of three months' rent from tenants. e. Depreciation of office equipment is $2,110.