\begin{tabular}{|c|c|c|c|} \hline 7 & ACCOUNT TILLE & DEBTIT & CREDIT \\ \hline 1 & Cash & 7,655.00 & \\ \hline 2 & Accounts Receivable & 38,345.00 & \\ \hline 3 & Prepaid Insurance & 7,075.00 & \\ \hline+ & Supplies & 2.290 .00 & \\ \hline 5 & Land & 113,500.00 & \\ \hline 6 & Building & 149.450 .00 & \\ \hline 7 & Accumulated Depreciation-Building & & 87,905.00 \\ \hline 8 & Equipment & 133,250,00 & \\ \hline ? & Accumulated Depreciation-Equipment & & 96.435 .00 \\ \hline 10 & Accounts Payable & & 11,860.00 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline 10 & Accounts Payable & & 11,860.00 & \\ \hline 11 & Unearned Rent & & 6,705.00 & \\ \hline 12 & Common Stock & & 74,530.00 & \\ \hline 13 & Retained Eamings & & 146,290.00 & \\ \hline 14 & Dividends & 14,690.00 & & \\ \hline 15 & Fees Eamed & & 328,600.00 & \\ \hline 16 & Salaries and Wages Expense & 198,220.00 & & \\ \hline 17 & Utilities Expense & 42,120.00 & & \\ \hline 18 & 8. Advertising Expense & 22,315.00 & & \\ \hline 19 & Repairs Expense & 7,210.00 & & \\ \hline 20 & Miscellaneous Expense & 6.20500 & & - \\ \hline \end{tabular} The data needed to determine year-end adjustments are as follows: - Unexpired insurance at August 31, \$5,860. - Supplies on hand at August 31, \$545 - Depreciation of building for the year, \$7,985 - Depreciation of equipment for the year, $4,080 - Rent unearned at August 31 , \$1,145 - Ancriad ealariee and wanae at Nunict 21 8? 100 nstructions - Supplies on nand at August 31,$545. - Depreciation of building for the year, \$7,985. - Depreciation of equipment for the year, $4,080. - Rent unearned at August 31, \$1, \$5. - Accrued salaries and wages at August 31,$3,490 - Fees earned but unbilled on August 31,$11,640 Required: 1. Joumalize the adjusting entries using the following additional accounts Salaries and Wages Payable, Rent Revenue, Insurance Expense; Deprecation Expense-Building, Depreciation Expense-Equipment, and Supplies Expense. 2. Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trial balance