\begin{tabular}{|c|c|c|c|} \hline & ACCOUNT TIILE & DEBIT & CREDIT \\ \hline 1 & Cash & 7,655.00 & \\ \hline 2 & Accounts Receivable & 38,345.00 & \\ \hline 3 & Prepaid Insurance & 7.075 .00 & \\ \hline 4 & 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 9 & Accumulated Depreciation-Equipment & & 96.435 .00 \\ \hline 40 & Accounts Payable & & 11.860 .00 \\ \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 - 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 Pavable: Rent Revenue insurance Exoense: Deoreciation Expense-Buildina. Deoreciation 1. Joumalize 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. 2. Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trial balance