Acet B225 Classwork Instructions: All of the balances shown below are normal balances. Enter each balance in the appropriate column on the unadjusted trial balance columns of anend-of-period spreadsheet. Total the columns to make sure they balance. Use the adjustment date to complete the end-of-period spreadsheet. Journalize the adjusting entries on a separate piece of paper. Account Title Balance Cash Accounts Receivable Prepaid Insurance Supplies Land Building Accum. Depr. -Building Equipment Accum. Depr. -Equipment Accounts Payable Uneamed Rent Common Stock Retained Earnings Dividends Fees Eamed Salaries & Wages Expense Advertising Expense Utilities Expense Repairs Expense Misc. Expense 10,800 38,900 4,200 2,730 98,000 400,000 205,300 101,000 85,100 15,700 2,100 75,000 128,100 10,000 363,700 158,100 21,700 16,400 8,850 4,320 Adjustment Data: (a) Insurance expired, $3,150. (b) Fees accrued but unbilled, $9.100. (c) Supplies on hand at Dec. 31 are $550. (d) Depreciation on the Building is $12,000. (e) Depreciation on the Equipment is $4,800 (1) Salaries and Wages accrued but unpaid are $5,000. (g) Unearned rent at Dec. 31 is $1,000. A =h tsa 4-1A Account Title Beacons Company End-of-Period Spreadsheet For the Year Ended December 31, 2015 Unadjusted Trial Balance Adjustments Dr. Cr. I. Adjusted Trial Balance Dr. Cr. Cash Dr. 4.200 1.756 3150 20160 205,300 12.000 Accounts Receivable Prepaid Insurance Supplies Land Building Accum. Depr. -Building Equipment Accum. Depr. - Equipment Accounts Payable Unearned Rent (2) Common Stock Retained Earnings 4,100 2 85,100 15,700 2,100 75,000 128.100 100D Dividends 10,000 363,700 19100 5000 Fees Earned Salaries & Wages Expense Advertising Expense Utilities Expense 158,000 21,700 Repairs Expense 18,650 F 4,370 865000 115 3,150 2180 Misc. Expense Totals Insurance Exp Supplics Exp. Depan. Ap hulle 1. Denieciation ap-equint Salaris & wag pouble Rent Exe Rev Recambl 4100 1100