Adjusting Entries from Trial Balances The unadjusted and adjusted trial balances for American Leaf Company on October 31, 20Y2, follow: American Leaf Company Trial Balance October 31, 20Y2 Unadjusted Adjusted Debit Credit Debit Credit Balances Balances Balances Balances Cash 255 255 Accounts Receivable 607 674 191 143 Supplies Prepaid Insurance Land 311 187 431 431 664 664 Equipment Accumulated Depreciation- Equipment 133 217 416 416 0 18 1,466 1,466 132 132 Accounts Payable Wages Payable Les Huff, Capital Les Huff, Drawing Fees Earned Wages Expense Rent Expense Insurance Expense 1,215 1,282 383 401 128 128 0 124 Utilities Expense 64 64 0 84 0 48 Depreciation Expense Supplies Expense Miscellaneous Expense 64 64 3,230 3,230 3,230 3,230 3,399 | 3,39 3,399 Journalize the five entries that adjusted the accounts at October 31, 20Y2. None of the accounts were affected by more than one adjusting entry. 1. Accounts Receivable Fees Earned 2. Supplies Expense Supplies 3. Insurance Expense Prepaid Insurance 4. Depreciation Expense Accumulated Depreciation-Equipment 5. Wages Expense Wages Payable