Adjusting Entries On May 31, the following data were accumulated to assist the accountant in preparing the adjusting entries for Dependable Realty. a. Fees accrued but unbilled at May 31 are $9,110. b. The supplies account balance on May 31 is $3,000. The supplies on hand at May 31 are $860. c. Wages accrued but not paid at May 31 are $1,150. d. The unearned rent account balance at May 31 is $8,940, representing the receipt of an advance payment on May 1 of three months' rent from tenants. e. Depreciation of office equipment is $1,520.