On July 31, 2014, the given data were accumulated to help the accountant in making the adjusting entries for the Atrium Realty:
1) The supplies account balance on July 31 is $6,880. The supplies on hand on July 31 are $2,200.
2) The unearned rent account balance on July 31 is $9,200, presenting the receipt of the advance payment on July 1 of four month's rent from tenants.
3) Wages accrued however not paid at July 31 are $1,850.
4) Fees accrued however unbilled at July 31 are $11,700.
5) Depreciation of office equipment is $3,500.
Make the adjusting entries.