Adjusting Entries and Adjusted Trial Balances Rowland Company is a small editorial services company owned and operated by Fran Briggs. On August 31, 2018, the end of the current year Resland Company's accounting clerk prepared the following unt Rowland Company Unadjusted Trial Balance August 31, 2018 Debit Credit Balances Balances Cash Accounts Rece Prepaid Insuranc 5.030 45.700 8.520 Supples 2.300 Land 134.390 Building 242.490 Accumulated Depreciation-Bulding 164.220 Equipment 161.500 Accumulated Depreciation-met 116,960 Aunty 14.330 Unearned Rant 8.130 Common Stock 80,000 13.400 Reding Dividends 17,820 387.300 Feet Earned Salaries and Wage 230.430 ities Expence