Adjusting entries and adjusted trial balances Rowland Company is a small editorial services company owned and operated by Marlene Rowland. On August 31, 2016, the end of the current year, Rowland Company's accounting clerk prepared the following unadjusted trial balance: The data needed to determine year-end adjustments are as follows: a. Unexpired insurance at August 31, $6,000. b. Supplies on hand at August 31, $480. c Depreciation of building for the year, $7, 500. d. Depreciation of equipment for the year, $4, 150. e. Rent unearned at August 31, $1, 550. f. Accrued salaries and wages at August 31, $3, 200. g Fees earned but unbilled on August 31, $11, 330. Instructions 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 Expenses. 2. Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trial balance