|Fees accrued but unbilled at May 31 are $19,750.
||The supplies account balance on May 31 is $12,300. The supplies on hand at May 31 are $4,150.
||Wages accrued but not paid at May 31 are $2,700.
||The unearned rent account balance at May 31 is $9,000, representing the receipt of an advance payment on May 1 of three months’ rent from tenants.
||Depreciation of office equipment is $3,200.