Adjusting Entries 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 clerk prepared the following unadjusted trial balance Emerson Company Unadjusted Trial Balance October 31, 2016 Debit Credit Balances Balances 5,450 Cash 49,480 9,220 Accounts Receivable Prepaid Insurance Supplies 2,520 145,500 Land 342,460 177,790 174,850 126,630 Building Accumulated Depreciation-Building Equipment Accumulated Depreciation ---Equipment Accounts Payable Unearned Rent Suzanne Emerson, Capital 15,510 3,810 365,100 a 19,290 Suzanne Emerson, Drawing Fees Earned 419,310 Salaries and Wages Expense Utilities Expense Advertising Expense Repairs Expense Miscellaneous Expense 249,910 54,930 29,350 22,220 7,970 1,113,150 1,113,150 . The data needed to determine year-end adjustments are as follows: - Unexpired Insurance at October 31, $6,180. Supplies on hand at October 31, $760. Depreciation of building for the year, $4,090. Depreciation of equipment for the year, $3,550. Unearned rent at October 31, $2,290. Accrued salaries and wages at October 31, $4,000. Fees earned but unbilled on October 31, $23,480. .