The following trial balances are available for REM Consulting Services at year$-$end: $($Hint: One of the accounts was affected by two different adjusting entries$).$

$\backslash$table$[[$Accounts$,\backslash$table$[[$Unadjusted$],[$Trlal Balance$],[$Deblt$]],\backslash$table$[[$Unadjusted$],[$Trlal Balance$],[$Credit$]],\backslash$table$[[$Adjusted$],[$Trlal Balance$],[$Deblt$]],\backslash$table$[[$Adjusted$],[$Trlal Balance$],[$Credit$]]],[$Cash$,13,000,,13,000,],[$Accounts Receivable,$1,500,,1,800,],[$Prepaid Insurance,$600,,200,],[$Supplies$,3,800,,3,000,],[$Machines$,30,000,,30,000,],[$Accumulated Depreciation,,$12,000,,17,500],[$Wages Payable,,,,$900],[$Unearned Fees,,$6,700,,6,500],[$Common Stock,,$24,000,,24,000],[$Dividends$,4,800,,4,800,],[$Fees Earned,,$25,000,,25,500],[$Wages Expense,$14,000,,14,N^0,],[$Depreciation Expense,,,$5,500,],[$Supplies Expense,,,$800,],[$Insurance Expense,,,$400,],[67,700,67,700,74,400,74,400]]$