منتدى المحاسبين المصريين - السلام عليكم (طلب مساعدة

السلام عليكم ورحمة الله وبركاته
كيفكم يامحاسبيين ..
لدي مجموعة من الاسئلة من يعرف الجواب لايبخل الله يجعلكم بالجنة ويجعله بميزان حسناته والله لادعي له في ظهر الغيب من يوم بحلها الله يوفقكم محتاجة الحل اليوم ضروري ساعدوني .

Balances from ledger
Supplies 1820, Fees Earned, 51450, Wages Expense 28210, Unearned Fees 2800

For preparing the adjusting entries, the following data were assembled:
a. Supplies on hand on November 30 were $315.
b. Fees earned but unbilled on November 30 were $1,750.
c. Depreciation of equipment was estimated to be $1,600 for the year.
d. Unpaid wages accrued on November 30 were $380.
e. The balance in unearned fees represented the November 1 receipt in advance
for services to be provided. Only $700 of the services were provided between
November 1 and November 30.
Instructions
Journalize the adjusting entries necessary on November 30.

1. If the supplies account, before adjustment on May 31, indicated a balance of $2,250, and supplies on hand at May 31 totaled $950, the adjusting entry would be:
A. debit Supplies, $950; credit Supplies Expense,$950.
B. debit Supplies, $1,300; credit Supplies Expense,$1,300.
C. debit Supplies Expense, $950; credit Supplies,$950.
D. debit Supplies Expense, $1,300; credit Supplies,$1,300.

2. The balance in the unearned rent account for Jones Co. as of December 31 is $1,200. If Jones Co. failedto record the adjusting entry for $600 of rent earned
during December, the effect on the balance sheet and income statement for December is:
A. assets understated $600; net income overstated $600.
B. liabilities understated $600; net income understated $600.

C. liabilities overstated $600; net income understated $600.
D. liabilities overstated $600; net income overstated $600.