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 4,830 Accounts Receivable 43,800 8,170 Prepaid Insurance Supplies 2,230 128,790 312,350 157,370 Land Building Accumulated Depreciation-Building Equipment Accumulated Depreciation Equipment Accounts Payable Unearned Rent 154,770 112,090 13,730 7,790 Jan Pitman, Capital 332,400 17,070 Jan Pitman, Drawing Fees Earned 371,160 221,210 48,620 Salaries and Wages Expense Utilities Expense Advertising Expense Repairs Expense Miscellaneous Expense 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. Cash a. Cash Pitman Company Adjusted Trial Balance October 31, 2019 Debit Balances Credit Balances I llll 001100011100 Llllllllllll