You have just been appointed an Accountant of an engineering firm. The Managing Director supplied you, with the following 31 October 2018 unadjusted trial balance, and requested you to prepare the necessary adjustment using the information below. Cash Accounts Receivable Supplies Prepaid Insurance Office Equipment Accumulated Depreciation Office Equipment Accounts Payable Wages Payable Unearned Fees Common Stock Retained Earnings Dividends Fees Eamed Wages Expense Depreciation Expense Rent Expense Ublities Expense Supplies Expense Insurance Expense Miscellaneous Expense Required: Additional information: Debit balances R 3,425 7,000 1,270 620 51,650 3.1 5,200 22,415 0 4,200 2,715 0 0 1.505 100.000 1. Supplies on hand on the 31 October 2018, R380. 2. Insurance premiums expired during the year, R315 3. Depreciation of equipment during the year, R4, 950. 4. Wages accrued but not paid on the 31 October 2018, R440 5. Accrued fees earned but not recorded on the 31 October 2018, R1,000 6. Uneamed fees on the 31 October 2018, R750 Credit balances R 9,700 925 0 1,250 5,000 24,000 59,125 100.000 Determine the balance of the accounts affected by the adjusting entries, and prepare an adjusted trial balance.