PR 3-3A Adjusting entrles ob. 2 Electro Repairs \& Service, an electronies repair store, prepared the unadjusted trial balance shown below at the end of its first year of operations. (Continued) - 20 - 3 The Adjusting Process For preparing the adjusting entries, the following data were assembled: a. Fees eamed but unbilled on June 30 were $12,700. b. Supplies on hand on fune 30 were $4,175. e. Depreciation of equiptiknt was estimated to be 57.400 for the year. d. The balance in unearned fees represented the Jurke 1 receipt in advance for services to be provided. Only $14,200 of the senices was provided between Junt 1 and June 30. e. Lnpaid wages atcrued on June 30 were $1,100. Instructions 1. Jourmalize the adjusting entries necessan on June 30,2014. 2. Determine the revenues, expenses, and net income of Eletro Service \& Repairs before the adjusting entries. 3. Determine the reventes, expense, and net income of Electro Service \& Repalirs after the adjusting entries: 4. Determine the effect of the adjusting entries on Amy Wolf, Capibi