Adjusting Entries and Adjusted Trial Balances Pitman Company is a small editorial services company owned and operated by Jan Pitman. On October 31, 2019, the end of the current year, Pitman Company's accounting clerk prepared the following unadjusted trial balance: Pitman Company Unadjusted Trial Balance October 31, 2019 Debit Credit Balances Balances Cash 5,280 Accounts Receivable 47,940 Prepaid Insurance 8,940 Supplies 2,440 Land 140,990 Building 334,350 Accumulated Depreciation-Building 172,270 Equipment 169,430 Accumulated Depreciation-Equipment 122,700 Accounts Payable 15,030 Unearned Rent 8,530 Jan Pitman, Capital 356.300 Unearned Rent 8,530 Jan Pitman, Capital 356,300 Jan Pitman, Drawing 18,690 Fees Earned 406,300 Salaries and Wages Expense 242,150 Utilities Expense 53,230 Advertising Expense 28,440 Repairs Expense 21,530 Miscellaneous Expense 7,720 1,081,130 1,081,130 The data needed to determine year-end adjustments are as follows: Unexpired insurance at October 31, $5,990. . Supplies on hand at October 31, $730. . Depreciation of building for the year, $3,960. Depreciation of equipment for the year, $3,440. Unearned rent at October 31, $2,220. Accrued salaries and wages at October 31, $3,870. Fees earned but unbilled on October 31, $22,750. Required: 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. 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. a. d. f. 0 0 0 0 0 0 0 0 0 0 0 Book f. 9. 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. Pitman Company Adjusted Trial Balance October 31, 2019 Debit Balances Credit Balances [00000000000000