1 Journalize the adjusting entries using the following additional accounts. Salanes and Wages Payablo, Ront Revenve, Insurance Expense; Dsoreciation Exhense- Bulding D Expense-Equipment, and Supples Expense. Refer to the Chart of Accounis for exact wording of account bties \begin{tabular}{|l|l|l|l|} \hline Instructions & Chart of Accounts & Journal & Adjusted Trial Balance \\ \hline \end{tabular} Adjusted Trial Balance 11 Uneamed Rent 12 Salaries and Wages Payable 13 Common Stock 14 Retained Earnings is Dividends 16 Fees Eamed 17. Rent Revenue 18. Salaries and Wages Expense 19 Utilities Expense 20 Advertising Expense 21 Repairs Expense 22 Depreciation Expense-Building 25 Depreciation Expense-Equipment 24 Insurance Expense 25 Supplies Expense Instructions Chart of Accounts Journal Adjusted Trial Balance Chart of Accounts ASSETS 11 Cash 12 Accounts Receivable 13 Prepaid Insurance 14 Supplies 15 Land 16 Building 17 Accumulated Depreciation-Building 18 Equipment 19 Accumulated Depreciation-Equipment LIABILITIES 21 Accounts Payable 22 Unearned Rent 23 Salaries and Wages Payable REVENUE 41 Fees Earned 42. Rent Revenue EXPENSES 51 Salaries and Wages Expense 52 Utilities Expense 53 Advertising Expense 54 Repairs Expense 55 Depreciation Expense-Building 56 Depreciation Expense-Equipment 57 Insurance Expense 58 Supplies Expense 59 Miscellaneous Expense \begin{tabular}{l|l|l|l|} Instructions & Chart of Accounts & Joumal & Adjusted Trial Balance \end{tabular} Adjusted Trial Balance Sears Editing Company ADJUSTED TRIAL BALANCE January 31,20Y1 ACCOUNT TITLE DEBI CREDIT 1 Cash 2 Accounts Receivable 3 Prepaid Insurance 4 Supplies 5. Land 6. Building 1. Accumulated Depreciation-Building s Equipment 9 Accumulated Depreciation-Equipment 10. Accounts Payable 14 Uneamed Rent 12 Salaries and Wanes Pavable Instructions Chart of Accounts Journal Adjusted Trial Balance Instructions Chart of Accounts Joumal Adjusted Trial Balance 1 Journalize the adjusting entries using the following additional accounts. Salanes and Wages Payablo, Ront Revenve, Insurance Expense; Dsoreciation Exhense- Bulding D Expense-Equipment, and Supples Expense. Refer to the Chart of Accounis for exact wording of account bties \begin{tabular}{|l|l|l|l|} \hline Instructions & Chart of Accounts & Journal & Adjusted Trial Balance \\ \hline \end{tabular} Adjusted Trial Balance 11 Uneamed Rent 12 Salaries and Wages Payable 13 Common Stock 14 Retained Earnings is Dividends 16 Fees Eamed 17. Rent Revenue 18. Salaries and Wages Expense 19 Utilities Expense 20 Advertising Expense 21 Repairs Expense 22 Depreciation Expense-Building 25 Depreciation Expense-Equipment 24 Insurance Expense 25 Supplies Expense Instructions Chart of Accounts Journal Adjusted Trial Balance Chart of Accounts ASSETS 11 Cash 12 Accounts Receivable 13 Prepaid Insurance 14 Supplies 15 Land 16 Building 17 Accumulated Depreciation-Building 18 Equipment 19 Accumulated Depreciation-Equipment LIABILITIES 21 Accounts Payable 22 Unearned Rent 23 Salaries and Wages Payable REVENUE 41 Fees Earned 42. Rent Revenue EXPENSES 51 Salaries and Wages Expense 52 Utilities Expense 53 Advertising Expense 54 Repairs Expense 55 Depreciation Expense-Building 56 Depreciation Expense-Equipment 57 Insurance Expense 58 Supplies Expense 59 Miscellaneous Expense \begin{tabular}{l|l|l|l|} Instructions & Chart of Accounts & Joumal & Adjusted Trial Balance \end{tabular} Adjusted Trial Balance Sears Editing Company ADJUSTED TRIAL BALANCE January 31,20Y1 ACCOUNT TITLE DEBI CREDIT 1 Cash 2 Accounts Receivable 3 Prepaid Insurance 4 Supplies 5. Land 6. Building 1. Accumulated Depreciation-Building s Equipment 9 Accumulated Depreciation-Equipment 10. Accounts Payable 14 Uneamed Rent 12 Salaries and Wanes Pavable Instructions Chart of Accounts Journal Adjusted Trial Balance Instructions Chart of Accounts Joumal Adjusted Trial Balance