ACCOUNT TITLE DEBIT CREDIT Cash 7,565.00 Accounts Receivable 38,860.00 Prepaid Insurance 7,310.00 Supplies 2,435.00 Land 117,450.00 Building 153,100.00 Accumulated Depreciation-Building 87,230.00 Equipment 137,150.00 99,160.00 Accumulated Depreciation Equipment 10 Accounts Payable 12.005.00 11 Unearned Rent 6,425.00 12 Jan Pitman, Capital 231,485.00 13 Jan Pitman, Drawing 14,500.00 14 Fees Earned 327,050.00 15 Salaries and Wages Expense 196,570.00 16 Utilities Expense 42.485.00 17 Advertising Expense 22,730.00 18 Repairs Expense 17.280.00 19 Miscellaneous Expense 5,920.00 20 Totals 763,355.00 763,355.00 The data needed to determine year-end adjustments are as follows: a. Unexpired insurance at October 31, $5,985. b. Supplies on hand at October 31, $470. C. Depreciation of building for the year, $7,900. d. Depreciation of equipment for the year, $4,590. e. Unearned rent at October 31, $1,560. f. Accrued salaries and wages at October 31, $3,085. g. Fees earned but unbilled on October 31, $11,010. JOURNAL Score: 73/176 ACCOUNTING EQUATION DATE POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY DESCRIPTION Adjusting Entries Insurance Expense 196,570.00 Prepaid Insurance 196,570.00 Supplies Expense Supplies Depreciation Expense-Building Accumulated Depreciation-Building Salaries and Wages Expense Salaries and Wages Payable Accounts Receivable Fees Earned