Selected account balances before adjustment for Greenland Company at August 31, 2021, the end of the current year, are as follows: Credits Debits $ 80,000 150,000 $ 28,000 6.000 3,000 Accounts Receivable Equipment Accumulated Depreciation - Equipment Prepaid Rent Supplies Wages Payable Unearned Fees Fees Earned Wages Expense Rent Expense Depreciation Expense Supplies Expense 10,500 410,000 190.000 Data needed for year-end adjustments are as follows: a. Unbilled fees at August 31, $9,150. b. Supplies on hand at August 31, $675. c. Rent expired on August 31, $5,000. d. Depreciation of equipment during year, $3,300. e. Unearned fees at August 31, $3,000. f. Wages accrued but not paid at August 31, $3,100. Required: a. Journalize the six adjusting entries required on August 31, based on the data presented. State the narratives (3 points each = 18 pts) b. What would be the effect on the income statement and balance sheet if adjustment (a) was omitted at the end of the year? State the specific accounts that will be affected. (2 points)