The data needed to determine year$-$end adjustments, are as follows:

$2.$ Supplies on hand at July $31,2014,$$$380.$

b$.$ Insurance premiums expired during the year, $$315.$

c$.$ Depreciation of equipment during the year, $$4,950.$

d$.$ Wages accrued but not paid at July $31,2014,$$$440.$

e$.$ Accrued fees eamed but not$-$recorded at July $31,2014,$$$1,000.$

f$.$ Unearned fees on July $31,2014,$$$750.$

Instructions

Prepare the necessary adjusting journal entries. Include journal entry explanations.

Determine the balance of the accounts affected by the adjusting entries, and prepare an adjusted trial balance.