uit un peu 2 PR 3-3A Adjusting entries Calm Lake Outfitters Co., an outfitter store for fishing trips, prepared the following unadjusted trial balance at the end of its first year of operations: Calm Lake Outfitters Co. Unadjusted Trial Balance December 31, 2015 Cash Debit Credit Balances Balances 13.200 43,100 1.200 81.000 5.100 9.600 112.000 Accounts Receivable Supplies Equipment Accounts Payable Unearned Fees Randy Huntingos Capital Randy Huntsinger. Withdrawals Fees Earned Wages Expense Rent Expense Utilities Expense Miscellaneous Expense 5.000 147.900 76.900 27.500 21.000 3.500 225.500 275.500 To prepare the adjusting entries, the following data were assembled: a. Supplies on hand on December 31 were $900. b. Fees earned but unbilled on December 31 were $3,500. c. Depreciation of equipment was estimated to be 56,200 for the year. d. Unpaid wages accrued on December 31 were $950. e. The balance in uneared fees represented the December 1 receipt in advance for services to be provided. Only $2,100 of the services was provided between December 1 and December 31 Instructions Journalize the adjusting entries necessary on December 31. I for Me Services Co. on December 31