On July 31 2014 the following data were accumulated to assist the accountant in preparing the adjusting entries for Atrium Realty:1. The supplies account balance on July 31 is $6880. The supplies on hand on July 31 are $2200.2. The unearned rent account balance on July 31 is $9200 representing the receipt of an advance payment on July 1 of four months rent from tenants.3. Wages accrued but not paid at July 31 are $1850.4. Fees accrued but unbilled at July 31 are $11700.5. Depreciation of office equipment is $3500.Required:Prepare the adjusting entries