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

For preparing the adjusting entries, the following data were assembled:(a) Fees earned but unbilled on November 30 were $1,300.(b) Supplies on hand on November 30 were $3,100.(c) Depreciation of equipment was estimated to be $3,500 for the year.(d) The balance in unearned fees represented the November 1 receipt in advance for services to be provided. Only $4,000 of the services was provided between November 1 and November 30.(e) Unpaid wages accrued on November 30 were $900.InstructionsJournalize the adjusting entries necessary on November 30,2010.

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Chinook Company Unadjusted Trial Balance November 30, 2010 Debit Balances Credit Balances Cash 6,900 45,000 10,800 227,400 Accounts Receivable Supplies Equipment Accounts Payable 10,500 12,000 156,000 Unearned Fees Neal Salmon, Capital Neal Salmon, Drawing 9,000 Fees Earned Wages Expense Rent Expense Utilities Expense Miscellaneous Expense 271,500 63,000 48,000 34,500 5,400 450,000 450,000