On July 31, 2014, the following data were accumulated to assist the accountant in preparing the adjusting entries for Atrium Realty:
- The supplies account balance on July 31 is $6,880. The supplies on hand on July 31 are $2,200.
- The unearned rent account balance on July 31 is $9,200, representing the receipt of an advance payment on July 1 of four months' rent from tenants.
- Wages accrued but not paid at July 31 are $1,850.
- Fees accrued but unbilled at July 31 are $11,700.
- Depreciation of office equipment is $3,500.
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