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 Balances Credit Balances Cash 4,830 43,800 Accounts Receivable Prepaid Insurance 8,170 Supplies 2,230 Land 128,790 Building 312,350 157,370 Accumulated Depreciation-Building Equipment 154,770 Accumulated Depreciation Equipment 112,090 Accounts Payable 13,730 Unearned Rent 7,790 Jan Pitman, Capital 332,400 17,070 371,160 221,210 Jan Pitman, Drawing Fees Earned Salaries and Wages Expense Utilities Expense Advertising Expense Repairs Expense Miscellaneous Expense 48,620 25,980 19,670 7,050 994,540 994,540 The data needed to determine year-end adjustments are as follows: Unexpired insurance at October 31, $5,470. Supplies on hand at October 31, $670. Depreciation of building for the year, $3,620. Depreciation of equipment for the year, $3,140. Unearned rent at October 31, $2,030. Accrued salaries and wages at October 31, $3,540. Fees earned but unbilled on October 31, $20,780. 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. a. Cash Accounts Payable b. Supplies c. Building Accumulated Depreciation-Building d. Equipment Accumulated Depreciation-Equipment e. f. Accounts Payable g