3 Complex Problem 5B eBook Cash Accounts Receivable Prepaid Insurance Supplies Land Building Accumulated Depreciation-Building Equipment Accumulated Depreciation-Equipment Accounts Payable Unearned Rent Joni Reece, Capital Joni Reece, Drawing Fees Earned Salaries and Wages Expense Utilities Expense Advertising Expense Repairs Expense Miscellaneous Expense Reece Financial Services Co. Unadjusted Trial Balance July 31, 2016 The data needed to determine year-end adjustments are as follows: Depreciation of building for the year, $6,400. Depreciation of equipment for the year, $2,800. Accrued salaries and wages at July 31, $900. Unexpired insurance at July 31, $1,500. Fees earned but unbilled on July 31, $10,200. Supplies on hand at July 31, $615. Rent unearned at July 31, $300. Debit Balances 10,200 34,750 6,000 1,725 50,000 155,750 45,000 8,000 56,850 14,100 7,500 6,100 4,025 400,000 Credit Balances 62,850 17,650 3,750 3,600 153,550 158,600 400,000