Chapter 3 INSTRUCTIONS: Prepare the necessary adjusting journal entries and prepare an adjusted trial balance. The unadjusted trial balance of Harbor Realty is given blow. The data needed to determine year- end adjustments are as follows. a Supplies on hand at July 31, $380. b. Insurance premiums expired during the year, $315. Depreciation of equipment during the year, 54,950. d. Wages accrued but not paid at July 31, $440. e Accrued fees earned but not recorded at July 31, $1,000 f. Unearned fees on July 31, $750. HARBOR Reality Unadjusted Trial Balance July 31, 2009 Debit Balances Credit Balances Cash 3,425 Accounts Receivable 7,000 Supplies 1.270 Prepaid Insurance 620 Office Equipment 51,650 Accumulated Depreciation Office Equipment 9.700 Accounts Payable Wage Payable Unearned Fees 1.250 1. Roderick, Capital 29.000 T. Roderick, Drawing 5.200 Fees Earned 59,125 Wages Expense Depreciation Expense Rent Expense 4,200 Utilities Expense Supplies Expense Insurance Expense Miscellaneous Expense 1,505 Total 100.000 100.000 925 0 22.415 0 2.715 0 0