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Preparing Accounting Adjustments Pownall Photomake Company, a commercial photography studio, completed its first year of operations on December 31. Account balances before year-end adjustments follow; no adjustments have been made to the accounts at any time during the year. Assume that all balances are normal. Cash $4,300 Accounts Payable 3,820 Accounts Receivable 7,600 Unearned Photography Fees 5,200 Prepaid Rent 25,200 Common Stock 48,000 Prepaid Insurance 5,940 Photography Fees Earned 68,960 Supplies 8,500 Wages Expense 22,000 Equipment 45,600 Utilities Expense 6,840 An analysis of the firm's records discloses the following (business began on January 1). 1. Photography services of $1,850 have been rendered, but customers have not yet paid or been billed. The company uses the account Fees Receivable to reflect amounts due but not yet billed. 2. Equipment, purchased January 1, has an estimated life of 10 years. 3. Utilities expense for December is estimated to be $800, but the bill will not arrive or be paid until January of next year. (All prior months' utilities bills have been received and paid.) 4. The balance in Prepaid Rent represents the amount paid on January 1, for a 2-year lease on the studio it operates from. 5. In November, customers paid $5,200 cash in advance for photos to be taken for the holiday season. When received, these fees were credited to Unearned Photography Fees. By December 31, all of these fees are earned. 6. A 3-year insurance premium paid on January 1, was debited to Prepaid Insurance, 7. Supplies still available at December 31 are $3,040, 8. At December 31, wages expense of $750 has been incurred but not yet paid or recorded. Prepare its adjusting entries using the financial statement effects template. Use negative signs with your answers, when appropriate. Balance Sheet Income Statement Transaction Cash Asset + Noncash Assets = Liabilities + Contributed Capital + Earned Capital Revenue - Expenses = Net Income