For preparing adjusting entries, the following data were assembled:1. Supplies on hand on April 30 were $1,380.2. Fees earned but unbilled on April 30 were $3,900.3. Depreciation of equipment was...

For preparing adjusting entries, the following data were assembled:
1. Supplies on hand on April 30 were $1,380.
2. Fees earned but unbilled on April 30 were $3,900.
3. Depreciation of equipment was estimated to be $3,000.
4. Unpaid wages accrued on April 30 were $2,475.
5. The balance in unearned fees represents the April 1 receipt in advance for
services to be provided. Only $14,140 of the services was provided between April 1 and 30.