Journalize the adjusting entries necessary on April 30, 2016.

Journalize the adjusting entries necessary on April 30, 2016. Refer to the Chart of Accounts for exact wording of account titles.PAGE 10JOURNAL1Adjusting Entries234567891011Reliable Repairs & Service, an electronics repair store, prepared the following unadjusted trial balance at the end of its first year of operations:Reliable Repairs & Service UNADJUSTED TRIAL BALANCE April 30, 20161Cash10,800.002Accounts Receivable67,270.003Supplies16,390.004Equipment115,170.005Accounts Payable15,830.006Unearned Fees17,930.007Karin Bickle, Capital117,930.008Karin Bickle, Drawing13,860.009Fees Earned297,710.0010Wages Expense94,430.0011Rent Expense71,780.0012Utilities Expense52,100.0013Miscellaneous Expense7,600.0014Totals449,400.00449,400.00For preparing the adjusting entries, the following data were assembled:a.Fees earned but unbilled on April 30 were $9,950.b.Supplies on hand on April 30 were $4,810.c.Depreciation of equipment was estimated to be $6,130 for the year.d.The balance in unearned fees represented the April 1 receipt in advance for services to be provided. During April, $15,250 of the services were provided.e.Unpaid Wages accrued on April 30 were $5,100.

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