OBJ. 2,1 PR 3-3 Adjusting entries Reliable Repairs & Service , an electronics repair store, prepared the following unadjusted trial balance at the end of its first year of operations: Reliable Repairs & Service Unadjusted Trial Balance April 30, 2018 Debit Balances Credit Balances 10,350 67,500 16,200 116,100 Cash Accounts Receivable. Supplies Equipment Accounts Payable Unearned Fees En. Kassim, Capital En. Kassim, Drawing Fees Earned... Wages Expense Rent Expense Utilities Expense Miscellaneous Expense 15,750 18,000 121,500 13,500 294,750 94,500 72,000 51.750 8,100 450,000 450,000 For preparing the adjusting entries, the following data were assembled: a. Fees earned but unbilled on April 30 were RM9,850. b. Supplies on hand on April 30 were RM4,660. c. Depreciation of equipment was estimated to be RM6,470 for the year. d. The balance in unearned fees represented the April 1 receipt in advance for services to be provided. During April, RM15,000 of the services were provided. e. Unpaid wages accrued on April 30 were RM5,200. Instructions 1. Journalize the adjusting entries necessary on April 30, 2018. 2. Determine the revenues, expenses, and net income of Reliable Service & Repairs before the adjusting entries. 3. Determine the revenues, expense, and net income of Reliable Service & Repairs after the adjusting entries. 4. Determine the effect of the adjusting entries on En. Kassim, Capital