Question 3: Adjusting Entries (10 marks) Browning Company, an electronics stores repuir store, prepared the adjusted trial balance showa below at the end of its fist year of operations. To prepare the adjusting entries, the following data were assemblet. a. Fees eamed but unbilled on December 31 were $6,500. b. Supplies on hand on Devember 31 , were $1,850. c. Depreciation of equipment was estimated to be $2,800 for the year. d. The balance in unearned fees represented the December 1 receipt in advance for services to be provided. Only \$3,000 of the services was provided berween December 1 and December 31 . e. Unpaid wages accrued on December 31 were $1,275