Problem 3-1A Adjusting Entries

On October 31, 2012, the following data were accumulated to assist the accountant in preparing the adjusting entries for Dependable Realty:

The supplies account balance on October 31 is $3,975. The supplies on hand on October 31 are $1,050. The unearned rent account balance on October 31 is $11,000, representing the receipt of an advance payment on October 1 of four months' rent from tenants. Wages accrued but not paid at October 31 are $2,500. Fees accrued but unbilled at October 31 are $4,900. Depreciation of office equipment is $1,100.