The Acct 201 Co. Unadjusted Trial Balance April 30, 2018 Debit Credit Balances Balances Cash Accounts Receivable Supplies Equipment Accounts Payable Unearned Fees Student 1, Capital Student 1, Drawing Fees Earnecd Wages Expense Rent Expense Utilities Expense 11,400 72,600 7,200 112,000 12,200 19,200 137,800 10,000 305,800 157,800 55,000 42,000 7,000 Miscellaneous Expense Totals 475,000 475,000 For preparing adjusting entries, the following data were assembled: 1. Supplies on hand on April 30 were $1,380. 2. Fees earned but unbilled on April 30 were $3,900. 3. Depreciation of equipment was estimated to be $3,000, 4. Unpaid wages accrued on April 30 were $2,475 5. The balance in unearned fees represented the April 1 receipt in advance for services to be provided. Only $14,140 of the services was provided between April 1 and 30. REQUIREMENTS: ? USING THE JOURNAL ENTRY PAGE PROVIDED, PREPARE ADJUSTING ENTRIES AT APRIL 30, 2018. (You will need to add new account titles for the entries. For example, Supplies Expense.) 2. USNG THE BLANK PAGE PROVIDED, PREPARE AN ADJUSTED TRIAL BALANCE AT APRIL 30, 2018