Lander Outfitters Co., an outfitter store for fishing treks, prepared the unadjusted trial balance shown on the

Question:

Lander Outfitters Co., an outfitter store for fishing treks, prepared the unadjusted trial balance shown on the following page at the end of its first year of operations.
For preparing the adjusting entries, the following data were assembled:
a. Supplies on hand on June 30 were $300.
b. Fees earned but unbilled on June 30 were $2,310.
c. Depreciation of equipment was estimated to be $1,500 for the year.
d. Unpaid wages accrued on June 30 were $475.
e. The balance in unearned fees represented the June 1 receipt in advance for services to be provided. Only $1,000 of the services was provided between June 1 and June 30.