Adjusting entries and adjusted trial balances

Reece Financial Services Co., which specializes in appliance repair services, is owned and operated by Joni Reece. Reece Financial Services accounting clerk prepared the following unadjusted trial balance at July 31, 20Y9:

Reece Financial Services Co. Unadjusted Trial Balance July 31, 20Y9

Line Item Description	Debit Balances	Credit Balances
Cash	4,230
Accounts Receivable	38,440
Prepaid Insurance	7,170
Supplies	1,950
Land	113,030
Building	203,920
Accumulated DepreciationBuilding		138,110
Equipment	135,830
Accumulated DepreciationEquipment		98,370
Accounts Payable		12,050
Unearned Rent		6,840
Common Stock		80,000
Retained Earnings		141,500
Dividends	14,980
Fees Earned		325,740
Salaries and Wages Expense	194,140
Utilities Expense	42,670
Advertising Expense	22,800
Repairs Expense	17,260
Miscellaneous Expense	6,190
	802,610	802,610

The data needed to determine year-end adjustments are as follows:

Depreciation of building for the year, $3,180. Depreciation of equipment for the year, $2,750. Accrued salaries and wages at July 31, $3,110. Unexpired insurance at July 31, $4,800. Fees earned but unbilled on July 31, $18,240. Supplies on hand at July 31, $590. Rent unearned at July 31, $1,780.

Journalize the adjusting entries using the following additional accounts: Salaries and Wages Payable; Rent Revenue; Insurance Expense; Depreciation ExpenseBuilding; Depreciation ExpenseEquipment; and Supplies Expense. If an amount box does not require an entry, leave it blank.