Browning Company, an electronics repair store, prepared the unadjusted trial balance shown below at the end of its first year of operations.

To prepare the adjusting entries, the following data were assembled:
a. Fees earned but unbilled on December 31 were $6,500.
b. Supplies on hand on December 31 were $1,850.
c. Depreciation of equipment was estimated to be $2,800 for the year.
d. The balance in unearned fees represented the December 1 receipt in advance for services to be provided. Only $3,000 of the services was provided between December 1 and December 31.
e. Unpaid wages accrued on December 31 were $1,275.
Instructions
Journalize the adjusting entries necessary on December 31, 2015.

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Browning Comp any Unadjusted Trial Balance December 31, 2015 Debit Balances Balances Credit 26,400 87,600 7,200 162,000 Accounts Receivable Supplies Equipment Accounts Payable Unearned Fees Neal Salmon, Capital Neal Salmon, Withdrawals Fees Earned Wages Expense Rent Expense Utilities Expense Miscellaneous Expense 12,200 19,200 222,800 10,000 295,800 152,800 55,000 42,000 7,000 550,000 550,000