or preparing the adjusting entries, the following data were assembled:
a.Supplies on hand on February 28 were $700.
b.Fees earned but unbilled on February 28 were $2,800.
c.Depreciation of equipment was estimated to be $800 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 $1,500 of the services was provided between February 1 and February 28.
Journalize the adjusting entries necessary on February 28.