Adjusting entries
Crazy Mountain Outfitters Co., an outfitter store for fishing treks, prepared the following unadjusted trial balance at the end of its first year of operations:
| Crazy Mountain Outfitters Co. Unadjusted Trial Balance April 30, 2014 | ||
| Debit Balances | Credit Balances | |
| Cash . | 11,400 | |
| Accounts Receivable . | 72,600 | |
| Supplies | 7,200 | |
| Equipment . . | 112,000 | |
| Accounts Payable . . | 12,200 | |
| Unearned Fees | 19,200 | |
| Capital Stock | 20,000 | |
| Retained Earnings . | 117,800 | |
| Dividends . . | 10,000 | |
| Fees Earned . | 305,800 | |
| Wages Expense | 157,800 | |
| Rent Expense | 55,000 | |
| Utilities Expense | 42,000 | |
| Miscellaneous Expense | 7,000 | |
| 475,000 | 475,000 | |
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