Adjusting Entries and Adjusted Trial Balances Galloway Company is a small editorial services company owned and operated by Fran Briggs. On July 31, 2014, the end of the current year, Galloway Company's accounting clerk prepared the unadjusted trial balance shown below Galloway Company Unadjusted Trial Balance July 31, 2014 Debit Credit Balances 5,270 47,840 8,920 2,430 140,670 253,800 Balances Cash Accounts Recelvable Prepaid Insurance Supplies Land Building Accumulated Depreciation-Building Equipment Accumulated Depreciation-Equipment Accounts Payable Unearned Rent Fran Briggs, Capital Fran Briggs, Drawing Fees Earned Salaries and Wages Expense Utilities Expense Advertising Expense Repairs Expense Miscellaneous Expense 171,890 169,050 122,430 15,000 8,510 275,700 18,650 405,400 241,620 53,110 28,380 21,490 7,700 998,930 998,930 The data needed to determine year-end adjustments are as follows