Selected account balances before adjustment for Alantic Coast Realty at July 31, 2016, the end of the current year, are as follows:

	Debits	Credits
Accounts Receivable	$ 79,500
Equipment	342,700
Accumulated DepreciationEquipment		$102,700
Prepaid Rent	9,300
Supplies	3,180
Wages Payable
Unearned Fees		14,100
Fees Earned		670,200
Wages Expense	329,600
Rent Expense
Depreciation Expense
Supplies Expense

Data needed for year-end adjustments are as follows:

a.	Unbilled fees at July 31, $10,250.
b.	Supplies on hand at July 31, $930.
c.	Rent expired, $5,800.
d.	Depreciation of equipment during year, $8,750.
e.	Unearned fees at July 31, $2,100.
f.	Wages accrued but not paid at July 31, $4,900.

	Required:
1.	Journalize the six adjusting entries required at July 31, based on the data presented. Refer to the Chart of Accounts for exact wording of account titles.
2.	What would be the effect on the income statement if adjustments (a) and (f) were omitted at the end of the year?
3.	What would be the effect on the balance sheet if adjustments (a) and (f) were omitted at the end of the year?
4.	What would be the effect on the Net increase or decrease in cash on the statement of cash flows if adjustments (a) and (f) were omitted at the end of the year?