The Tower Company records all prepayments in income statement accounts. At April 30, the trial balance shows Supplies Expense \(\$ 2,800\). Fees Earned \(\$ 9,200\), and zero balances in related balance sheet accounts. Prepare the adjusting entries at April 30 assuming

(a) \(\$ 1,300\) of supplies on hand and

(b) \(\$ 900\) of the fees are unearned.