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, Rowland Company's accounting clerk prepared the following unadjusted trial balance: Rowland Company Unadjusted Trial Balance August 31, 2018 Debit Credit Balances Balances Cash Accounts Receivable 4,570 41,470 Prepaid Insurance 7,730 Supplies 2,110 Land 121,940 Building 220,020 Accumulated Depreciation-Building 148,990 Equipment 146,530 Accumulated Depreciation-Equipment 106,120 Accounts Payable 13,000 Unearned Rent 7,380 Common Stock Retained Earnings Dividends Fees Earned Salaries and Wages Expense Utilities Cunanca 209,430 AC 80,000 159,000 16,160 351,400