PROBLEM 3-3B Anguilla Company, an electronics repair store, prepared the following trial balance at the end of its first year of operations: Adjusting entries Objective 3 Anguilla Company Trial Balance April 30, 2006 Cash 2,300 P.A.S.S Accounts Receivable 15,000 3,600 Supplies -75,800 Accounts Payable 3,500 Unearned Fees 4,000 Oscar Daly, Capital Oscar Daly, Drawing 52,000 3,000 Fees Earned 90,500 Wages Expense .. Rent Expense Utilities Expense 21,000 16,000 11,500 1,800 150,000 150,000 For preparing the adjusting entries, the following data were assembled: a. Fees earned but unbilled on April 30 were S3,200 b. Supplies on hand on April 30 were $1,010 c. Depreciation of equipment was estimated to be $3,850 for the year d. The balance in unearned fees represented the April 1 receipt in advance for ser- vices to be provided. Only $1,000 of the services was provided between April 1 and April 30. e. Unpaid wages accrued on April 30 were S820. Instructions Journalize the adjusting entries necessary on April 30, 2006