Cambridge Company is a small editorial services company owned and operated by Dave Maler. On Dec. 31,2008 the end of the current year, Cambridge Company's accounting clerk prepared the unadfusted trial balance shown at the top of the following page. The data needed to determine year-end adjustments are as follows: Unexpired insurance at Dec, 31,2,700 Supplies on hand at Dec 31,480 Depreciation of building for the year, 1,600 d. Depreciation of equipment for the year, 4,400 e. Rent unearned at Dec. 31,3,250 Accrued salaries and wages at Dec. 31,2,800 g. Fees earned but unbilled on Dec. 31,6,200 1. Journalize the adjusting entries. Add additional accounts as needed. Determine the balances of the accounts affected by the adjusting entries, and prepare an adfusted trial balance