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:

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 $6,200 for the year.
d. Unpaid wages accrued on December 31 were $950.
e. The balance in unearned 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.

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Calm Lake Outfitters Co. Unadjusted Trial Balance December 31, 2015 Debit Balances Balances Credit Cash Accounts Receivable Supplies Equipment Accounts Payable Unearned Fees Randy Huntsinger, Capital Randy Huntsinger, Withdrawals.. Fees Earned Wages Expense. . Rent Expense···· Utilities Expense Miscellaneous Expense 13,200 43,800 4,200 81,000 6,100 9,600 112,000 5,000 147,900 76,400 27,500 21,000 3,500 275,600 275,600