amounts shown are the "UNADJUSTED TRIAL BALANCE"

I apologize for my camera uploading the images extremely blurry and jumbled up. This is my Accounting homework, which I am having extreme difficulties grasping it all in. If someone could please help me, I'd appreciate it more than you can imagine.

Journal 1 Journalize the adjusting entries using the following additional accounts Salanes and Wages Payable, Rent Revenue Insurance Expense, Depreciation Expense-Building, Depreciation Expense -Equipment and Supplies Expense Refer to the chart of accounts for the exact wording of the account titles CNOW Journals do not use lines for journal explanations. Every line on a journal page is used for debitor credit entres CNOW Journals will automatically indent a credit entry when a credit amount is entered PAGE 10 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST. REF DEBIT CREDIT ASSETS LIABILITIES EQUITY Adjusting Entries 3 Instructions Chart of Accounts Journal Adjusted Trial Balance Adjusted Trial Balance 2. Determine the balances of the accounts affected by the adjusting entries and prepare an adjusted trial balance Emerson Company ADJUSTED TRIAL BALANCE October 31, 20Y6 ACCOUNT TITLE DEBIT CREDIT 1 Cash 2 Accounts Receivable 3 Prepaid Insurance 4 Supplies 5 Land 6 Building 7 Accumulated Depreciation-Building Fouinment Ins Chart of Accounts CHART OF ACCOUNTS Th Emerson Company General Ledger ASSETS REVENUE 11 Cash 41 Fees Earned 12 Accounts Receivable 42 Rent Revenue 13 Prepaid Insurance 14 Supplies EXPENSES 15 Land 51 Salaries and Wages Expense 16 Building 52 Utilities Expense 17 Accumulated Depreciation-Building 53_Advertising Expense 18 Equipment 54 Repairs Expense 19 Accumulated Depreciation-Equipment -55 Depreciation Expense-Building 56 Depreciation Expense-Equipment LIABILITIES 57. Insurance Expense 21 Accounts Payable 50 Cunalice Evnence Instructions Chart of Accounts Journal Adjusted Trial Balance Adjusted Trial Balance 14 Suzanne Emerson, Drawing 15 Fees Earned 16 Rent Revenue 17 Salaries and Wages Expense 18 Utilities Expense 19 Advertising Expense 20 Repairs Expense 21 Depreciation Expense-Building 22 Depreciation Expense-Equipment 23 Insurance Expense 24 Supplies Expense 25 Miscellaneous Expense 25 Totals Adjusted Trial Balance 9 Accumulated Depreciation Equipment 10 Accounts Payable 11 Unearned Rent 12 Salaries and Wages Payable 13 Suzanne Emerson, Capital 14 Suzanne Emerson, Drawing 15 Fees Eamed 16 Rent Revenue 17 Salaries and Wages Expense 18 Utilities Expense 19 Advertising Expense 20 Repairs Expense 21 Depreciation Expense-Building 22 Depreciation Expense-Equipment The data needed to determine year-end adjustments are as follows: a Unexpired insurance at October 31. $6.080 b. Supplies on hand at October 31, $470 C. Depreciation of building for the year $7245 d. Depreciation of equipment for the year. $4 140. e. Uneamed rent at October 31, $1,200 f Accrued salaries and wages at October 31. 83.550 g. Fees earned but unbilled on October 31 S11,125 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 Refer to the chart of accounts for the exact wording of the account titles CNOW journals do not use lines for joumal explanations Every line on a journal page is used for debitor credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered 2. Determine the balances of the accounts affected by the adjusting entries and prepare an adjusted trial balance Adjusted Trial Balance 8 Equipment 9 Accumulated Depreciation-Equipment 10 Accounts Payable 11 Uneamed Rent 12 Salaries and Wages Payable 13 Suzanne Emerson, Capital 14. Suzanne Emerson, Drawing 15 Fees Earned 16 Rent Revenue 17 Salaries and Wages Expense 18 Utilities Expense 19 Advertising Expense 20 Repairs Expense 21 Depreciation Expense - Building 27 Danraciation Evnenco.Fouionant Chart of Accounts 14 Supplies EXPENSES 15 Land 51 Salaries and Wages Expense 16 Building 52 Utilities Expense 17 Accumulated Depreciation-Building 18 Equipment 53 Advertising Expense 54 Repairs Expense 19 Accumulated Depreciation-Equipment 55 Depreciation Expense-Building 56 Depreciation Expense-Equipment LIABILITIES 57 Insurance Expense 21 Accounts Payable 58 Supplies Expense 22 Unearned Rent 59 Miscellaneous Expense 23 Salaries and Wages Payable EQUITY 31 Suzanne Emerson, Capital 32 Suzanne Emerson Drawing Instructions Chart of Accounts Journal Adjusted Trial Balance Adjusted Trial Balance 14 Suzanne Emerson, Drawing 15 Fees Earned 16 Rent Revenue 17 Salaries and Wages Expense 18 Utilities Expense 19 Advertising Expense 20 Repairs Expense 21 Depreciation Expense-Building 22 Depreciation Expense-Equipment 23 Insurance Expense 24 Supplies Expense 25 Miscellaneous Expense 26 Totals Instructions 1 Cash 7,135.00 2- Accounts Receivable 37,950.00 3 Prepaid losurance 7,045.00 + Supplies 1,895:00 5 Land 116150,00 6 Building 148,750.00 7 Accumulated Depreciation Building 88,280.00 8=Equipment 133,800.00 9. Accumulated Depreciation Equipment 97.280.06 10 Accounts Payable 115.00 11 Unearned Rent 6,900.00 12 Suzanne Emerson Capital 22:58:07 1 Suzane Emerson, Drawing 150600 14 Fees Earned 52 ESCOG 15 Salatie sand Wages Sense 1962 EOIDE Instructions 15 Salaries and Wages Expense 190.770.00 16 Utilities Expense 42.730.00 17 Advertising Expense 22.595.00 18 Repairs Expense 17:420.00 19 Miscellaneous Expense 6,470.00 20 Totals 748,010.00 748,010.00 The data needed to determine year-end adjustments are as follows: a. Unexpired insurance at October 31. S6 080 b. Supplies on hand at October 31, $470. c. Depreciation of building for the year, 57 245 d. Depreciation of equipment for the year, $4.140 e. Unearned rent at October 31, $1,200 f Accrued salaries and wages at October 31, $3.550 Emerson Company is a small editorial services company owned and operated by Suzanne Emerson. On October 31, 20Y6, Emerson Company's accounting clerk prepared the following unadjusted trial balance Emerson Company UNADJUSTED TRIAL BALANCE October 31, 20Y6 ACCOUNT TITLE DEBIT CREDIT 1 Cash 7,135.00 2 Accounts Receivable 37,950.00 3 Prepaid Insurance 7,045.00 + Supplies 1,895.00 5. Land 116,150.00 6 Building 148.750,00 7 Accumulated Depreciation Building 88.280.00