4,220 Accounts Receivable 38,310 Prepaid Insurance 7,140 Supplies 1,950 Land 112,650 Building 203,270 Accumulated Depreciation-Building 137,650 Equipment 135,370 Accumulated Depreciation-Equipment 98,040 Accounts Payable 12,010 Unearned Rent 6,820 < Common Stock 80,000 Retained Earnings 140,800 Dividends 14,930 Fees Earned 324,640 Salaries and Wages Expense 193,490 Utilities Expense 42,530 Advertising Expense 22,720 Repairs Expense 17,210 Miscellaneous Expense 6,170 799,960 799,960 The data needed to determine year-end adjustments are as follows: Depreciation of building for the year, $3,170. Depreciation of equipment for the year, $2,750. Accrued salaries and wages at July 31, $3,100. Unexpired Insurance at July 31, $4,780. Fees earned but unbilled on July 31, $18,180. Supplies on hand at July 31, $590. Rent unearned at July 31, $1,770. Required: 1. Journalize the adjusting entries using the following additional accounts: Salaries and Wages Payable; Rent Revenue; Insurance Expense; D-