Reliable Repairs & Service, an electronics repair store, prepared the following unadjusted trial balance on November $30,20$Y$3$: Reliable Repairs & Service UNADJUSTED TRIAL BALANCE November $30,20$Y$3$ ACCOUNT TITLE DEBIT CREDIT $1$ Cash $25,350\mathrm{.}002$ Accounts Receivable $67,500\mathrm{.}003$ Supplies $16,200\mathrm{.}004$ Equipment $181,100\mathrm{.}005$ Accounts Payable $25,750\mathrm{.}006$ Unearned Fees $18,000\mathrm{.}007$ Common Stock $75,000\mathrm{.}008$ Retained Earnings $111,500\mathrm{.}009$ Dividends $13,500\mathrm{.}0010$ Fees Earned $369,750\mathrm{.}0011$ Wages Expense $144,500\mathrm{.}0012$ Rent Expense $92,000\mathrm{.}0013$ Utilities Expense $51,750\mathrm{.}0014$ Miscellaneous Expense $8,100\mathrm{.}0015$ Totals $600,000\mathrm{.}00600,000\mathrm{.}00$ For preparing the adjusting entries, the following data were assembled: $$ Fees earned but unbilled on November $30$ were $$10,500.$ Supplies on hand on November $30$ were $$1,175.$ Depreciation of equipment was estimated to be $$9,500$ for the year. $$ The balance in unearned fees represented the November $1$ receipt in advance for services to be provided. During November, $$16,800$ of the services were provided. $$ Unpaid wages accrued on November $30$ were $$2,400.$ Required: $1.$ Journalize the adjusting entries necessary on November $30,20$Y$3.2.$ Determine the revenues, expenses, and net income of Reliable Repairs & Service before the adjusting entries. $3.$ Determine the revenues, expenses, and net income of Reliable Repairs & Service after the adjusting entries. $4.$ Determine the effect of the adjusting entries on Retained Earnings.