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PR 3-2A Adjusting entries Selected account balances before adjustment for Atlantic Coast Realty at July 31, the end of the current year, are as follows: OBJ. 2, 3, 4,5 Debits $ 75,000 345,700 Credits Accounts Receivable Equipment Accumulated Depreciation-Equipment Prepaid Rent Supplies Wages Payable Unearned Fees Fees Earned Wages Expense Rent Expense Depreciation Expense Supplies Expense 112,500 9,000 3,350 12,000 660,000 325,000 Data needed for year-end adjustments are as follows: Unbilled fees at July 31, $11,150. Supplies on hand at July 31, $900. Rent expired, $6,000 Depreciation of equipment during year, $8,950. Unearned fees at July 31, $2,000. Wages accrued but not paid at July 31, $4,840. Instructions 1. Journalize the six adjusting entries required at July 31, based on the data presented. 2. What would be the effect on the income statement if the adjustments for unbilled fees and accrued wages were omitted at the end of the year? and accrued wages were omitted at the end of the year? of cash flows if the adjustments for unbilled fees and accrued wages were omitted at 3. What would be the effect on the balance sheet if the adjustments for unbilled fees 4. What would be the effect on the "Net increase or decrease in cash" on the statement the end of the vear