Wind River Outfitters Co., an outfitter store for fishing treks, prepared the following unadjusted trial balance at the end of its first year of operations:

For preparing the adjusting entries, the following data were assembled:(a) Supplies on hand on February 28 were $750.(b) Fees earned but unbilled on February 28 were $2,900.(c) Depreciation of equipment was estimated to be $5,400 for the year.(d) Unpaid wages accrued on February 28 were $800.(e) The balance in unearned fees represented the February 1 receipt in advance for services to be provided. Only $1,600 of the services was provided between February 1 and February 28.InstructionsJournalize the adjusting entries necessary on February28.

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Wind River Outfitters Co. Unadjusted Trial Balance February 28, 2010 Debit Balances Credit Balances Cash 13,200 43,800 3,600 81,000 Accounts Receivable Supplies Equipment Accounts Payable 6,100 9,600 111,400 Unearned Fees Fran Fielding, Capital Fran Fielding, Drawing 5,000 Fees Earned 147,900 76,400 27,500 21,000 3,500 Wages Expense Rent Expense Utilities Expense Miscellaneous Expense 275,000 275,000