The unadjusted trial balance of Weller Company as at July 31, 2011, the company's year-end shows: Credit Debit $10,000 12,300 5,660 12,500 Account Name Cash Accounts Receivable Office Supplies Office Equipment Accumulated Amortization Accounts payable Unearned fees Interest payable R. Weller, capital R. Weller, withdrawals Fees earned Wages expense Supplies expense Amortization expense $4,500 5,500 6,790 1,200 25,470 5,000 5,500 2,300 1,200 0 In reviewing the trial balance, you discover the following: 1. The equipment is being amortized over 12 years, with a $500 salvage value. Amortization is recorded on a straight-line basis, annually. 2. A physical count of the supplies indicated that $4,000 worth is still on hand at July 31. 3. Accrued but unpaid wages of $300 at July 31 were not included. 4. Fees earned but unrecorded totaled $750. 5. $2,400 of the Unearned Fees had been earned by year end. Required: Prepare the adjusting entries for July 31, 2011, being the company's year end