Adjusting Entries from Trial Balances The unadjusted and adjusted trial balances for American Leaf Company on October 31, 2012, follow: American Leaf Company Trial Balances October 31, 2012 Unadjusted Cash Accounts Receivable Supplies Prepaid Insurance Land Equipment Adjusted Debit Credit Debit Credit Balances Balances Balances Balances 16 16 38 44 12 10 20 8 26 26 40 40 B 12 26 0 26 2 20 72 20 72 Accumulated Depreciation-Equipment Accounts Payable Wages Payable Common Stock Retained Eamings Dividends Fees Eamed Wages Expense 00 24 26 Rent Expense B Insurance Expense 0 12 Utilities Expense 4 4 Depreciation Expense 4 Supplies Expense 0 2 Miscellaneous Expense 4 200 200 212 212 Journalize the five entries that adjusted the accounts at October 31, 2012. None of the accounts were affected by more than one adjusting entry. If an amount box does not require an entry, leave it blank