ate John Robinson, Capital 330,900 John Robinson, Drawing 16,970 Fees Earned 368,950 Salaries and Wages Expense 219,890 Utilities Expense 48,330 Advertising Expense 25,830 Repairs Expense 19,550 Miscellaneous Expense 7,010 989,100 989,100 The data needed to determine year-end adjustments are as follows: Unexpired insurance at December 31, $5,440. Supplies on hand at December 31, $660. I Depreciation of building for the year, $3,600. Depreciation of equipment for the year, $3,120. Unearned rent at December 31, $2,020. Accrued salaries and wages at December 31, $3,520. Fees earned but unbilled on December 31, $20,660. 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. . . . . . ate John Robinson, Capital 330,900 John Robinson, Drawing 16,970 Fees Earned 368,950 Salaries and Wages Expense 219,890 Utilities Expense 48,330 Advertising Expense 25,830 Repairs Expense 19,550 Miscellaneous Expense 7,010 989,100 989,100 The data needed to determine year-end adjustments are as follows: Unexpired insurance at December 31, $5,440. Supplies on hand at December 31, $660. I Depreciation of building for the year, $3,600. Depreciation of equipment for the year, $3,120. Unearned rent at December 31, $2,020. Accrued salaries and wages at December 31, $3,520. Fees earned but unbilled on December 31, $20,660. 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