Selected account balances before adjustment for Oval Realty at April 30, 2010, the end of the current year, are shown at the top of the next page.

Data needed for year-end adjustments are as follows:

a. Supplies on hand at April 30, $600.

b. Depreciation of equipment during year, $1,000.

c. Rent expired during year, $6,000.

d. Wages accrued but not paid at April 30, $1,900.

e. Unearned fees at April 30, $3, 750.

f. Unbilled fees at April 30, $4, 500.

Instructions

Journalize the six adjusting entries required at April 30, based on the datapresented.