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 Balances Credit Balances Cash 5,080 46,110 Accounts Receivable Prepaid Insurance 8,600 Supplies Land 2,340 135,600 244,610 Building Accumulated Depreciation-Building 165,690 Equipment 162,950 Accumulated Depreciation-Equipment Accounts Payable 118,010 14,460 8,210 80,000 Unearned Rent Common Stock 185,700 Retained Earnings Dividends 17,980 Fees Earned 390,770 Salaries and Wages Expense 232,900 51,190 Utilities Expense Advertising Expense 27,350 Repairs Expense 20,710 Miscellaneous Expense 7,420 962,840 962,840 The data needed to determine year-end adjustments are as follows: Unexpired insurance at August 31, $5,760. Supplies on hand at August 31, $700. Depreciation of building for the year, $3,810. Depreciation of equipment for the year, $3,300. Rent unearned at August 31, $2,130. Accrued salaries and wages at August 31, $3,730. Fees earned but unbilled on August 31, $21,880. 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. Previous Check My Work 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. Accounts Payable Cash Insurance Expense Insurance Payable Prepaid Insurance Check My Work Previous All work saved. Email Instructor Save and Exit Submit Assignment for Grading