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

Data needed for year-end adjustments are as follows: Unbilled fees at July 31, $11,150.

Supplies on hand at July 31, $900. Rent expired, $6,000.

Depreciation of equipment during year, $8,950.

Unearned fees at July 31, $2,000.

Wages accrued but not paid at July 31, $4,840.

Credits Debits $ 75,000 345,700 $112,500 9,000 3,350 Accounts Receivable Equipment Accumulated Depreciation Equipment Prepaid Rent Supplies Wages Payable Unearned Fees Fees Earned Wages Expense Rent Expense Depreciation Expense Supplies Expense 12,000 660,000 325,000