Adjusting Entries and Adjusted Trial Balances Emerson Company is a small editorial services company owned and operated by Suzanne Emerson. On October 31, 20Y6, Emerson Company's accounting clerk prepared the following unadjusted trial balance: The data needed to determine year-end adjustments are as follows: - Unexpired insurance at October 31, $5,300. - Supplies on hand at October 31,$650. - Depreciation of bullding for the year, $3,510. - Depreciation of equipment for the year, $3,040. - Unearned rent at October 31,$1,960. - Accrued salaries and wages at October 31,$3,430. - Fees earned but unbilled on October 31,$20,140. Required: 1. Journalize the adjusting entries using the following additional accounts: Salaries and Wages Payable; Rent Revenue; Insurance Expense; Depreciation Expense-Building; Depreciation ExpenseEquipmant, and Cuinnliae Eunanes if an amnunt hnv does not require an entry, leave it blank. 2. Determine the balances of the accounts affected by the adjusting entries and prepare an adjusted trial balance. If an amount box does not require an entry, leave it blank