Adjusting Entnes and Adjusted Trial Balances Emerson Company is a small editorial services company owned and operated by Suzanne Emerson On October 31, 2016, Emerson Company's accounting clark prepared the following unadjusted trial balance Emerson Company Unadjusted Trial Balance October 31, 2016 Debit Credit Balance Cash Accounts Receivable 5,130 46,560 8,400 2,370 Land 136,920 Building 326,990 Accumulated Depreciation-Bui 167,300 Equipment 164.543 Accumulated Depreciation- 119,140 14,600 8,200 Suzanne Emerson, Capital 348,300 Susanne Emenon, Drawing 18,130 357 $1,490 27,28 1. Journalize the adjusting entries using the following additional accounts: Salaries and Wages Payable; Rent Revenue; Insurance Expense: Depreciation Expense-Building; Depreciation Expense-Equipment; and Supplies Expense. If an amount box does not require an entry, leave it blank. 2016 Oct. 31 31 31 31 31 31 31