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.

Instructions

Journalize the adjusting entries necessary on February28.