Part $1$: $($Done$)$ Needs to be used as a reference for Part $3.$ Adjusting Entries: Date Account title and Explanation Post ref. Debit Credit July $31$ Accounts receivable $12$ $$1,400$ Fees Earned $[(115-80)$ x $$40]41$ $$1,400[$To record accrued fees earned$]$ July $31$ Supplies expense $[1,020-275]56$ $$745$ Supplies $14$ $$745[$To record supplies expense$]$ July $31$ Insurance expense $[2,700/12]57$ $$225$ Prepaid insurance $15$ $$225[$To record insurance expense$]$ July $31$ Depreciation expense $58$ $$50$ Accumulated depreciation$-$ office equipment $18$ $$50[$To record depreciation expense$]$ July $31$ Unearned revenue $23$ $$3,600$ Fees earned $41$ $$3,600[$To record fees earned from unearned revenue$]$ July $31$ Wages expense $50$ $$140$ Wages payable $22$ $$140[$To record accrued wages$]$ Continuing Problem Chapter $3-$ Instruction #$3$ Refer to the spreadsheet you updated in Chapter $3$ Part $2$ to prepare an adjusted trial balance. Note: Be sure to save this part with a screenshot or print it out. You will need to refer to your adjusted trial balance to complete the financial statements in Chapter $4$ Part $1$ of the continuing problem. If an amount box does not require an entry, leave it blank. PS Music Adjusted Trial Balance July $31,2019$ Debit Balances Credit Balances