The balance in the sipgies sccount, belore adfustiment at the end of the year, is $10,660. Whumatie the adusting enty required is the amount of supples on hand at the end of the year is 51,940 . Aesor to the chart of accounts for bie ekict wonding of Ine account bnes. CNOW is is enered ASSETS REVENUE 11 Cash 41 Fees Earned 12 Accounts Receivable 13 Supplies EXPENSES 14 Prepaid Insurance 51 Advertising Expense 15 Land 52 Insurance Expense 16 Equipment 53 Rent Expense 17 Accumulated Depreciation-Equipment 54 Salary Expense 55 Supplies Expense LIABILITIES 56 Utilities Expense 21 Accounts Payable 57 Depreciation Expense 22 Unearned Fees 59 Miscellaneous Expense 23 Salaries Payable 24 Taxes Payable EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends Joumalize the Decomber 31 adjusting entry required it the amount of supples on hand at the end of the year is $1,940. Roler to the chart of accounts for the exact wording of the account. tales. CNOW joumals do not use ines for joumal explanations. Every line on a poumal page is used for debit or creait entries. CNOW joumals wit automaticaly indent a crodit enty when a coedi amoun is antered. as entered cenit amoud is anderes