Selected account balances before adjustment for Perfect Realty at October 31, 2010, the end of the current year, are as follows:
![](https://www.solutioninn.com/images3/46-B-A-A-P%20(70).PNG)
Data needed for year-end adjustments are as follows:
(a) Unbilled fees at October 31, $2,900.
(b) Supplies on hand at October 31, $400.
(c) Rent expired, $6,000.
(d) Depreciation of equipment during year, $3,000.
(e) Unearned fees at October 31, $800.
(f) Wages accrued but not paid at October 31, $1,400.
Instructions
Journalize the six adjusting entries required at October 31, based on the data presented