American Leaf Company Trial Balance August 31, 2018 Unadjusted Adjusted Debit Balances Credit Balances Debit Balances Credit Balances Cash 316 316 752 Accounts Receivable 835 237 178 Supplies Prepaid Insurance 389 233 Land 556 556 856 856 171 279 515 515 Equipment Accumulated Depreciation - Equipment Accounts Payable Wages Payable Common Stock Retained Earnings Dividends 0 22 1,317 1,317 500 500 164 164 1,640 1,557 Fees Earned 474 496 158 158 0 156 79 79 Wages Expense Rent Expense Insurance Expense Utilities Expense Depreciation Expense Supplies Expense Miscellaneous Expense 108 0 59 0 79 79 4,060 4,060 4,273 4,273 Journalize the five entries that adjusted the accounts at August 31, 2018. None of the accounts were affected by more than one adjusting entry