Wild Trout Co., an outfitter store for fishing treks, prepared the following trial balance at the end

Question:

Wild Trout Co., an outfitter store for fishing treks, prepared the following trial balance at the end of its first year of operations:

For preparing the adjusting entries, the following data were assembled:
a. Supplies on hand on November 30 were $315.
b. Fees earned but unbilled on November 30 were $1,750.
c. Depreciation of equipment was estimated to be $1,600 for the year.
d. Unpaid wages accrued on November 30 were $380.
e. The balance in unearned fees represented the November 1 receipt in advance for services to be provided. Only $700 of the services were provided between November 1 and November 30.

Instructions
Journalize the adjusting entries necessary on November30.