Cash Accounts Receivable Prepid Inance Supplies Land Building Accumulated Depreciation-Building Equipment Accumulated Depreci Accounts Payable Unearned Rent Raihan Saputra Capital Raihan Saputra. Drawing Fees Eamed. Salaries and Wages Expense Utilities Expense Advertising Expense Repairs Expense Miscellaneous Expense- Capt $235300 31650,000 153.550,000 4.000.000 15880.000 56850,000 7,500,000 100.000 025.000 000.000 400,000,000 The data needed to determine year end adjustments are as follows a Depreciation of building for the year, Rp600,000 b. Depreciation of equipment for the year, Rp2,800,000 c. Acensed salaries and wages at Jily 31, Rp900,000 d. Unexpired insurance at July 51, Rp1,500,000 e. Fees camed but unbilled on July 31, Rp 10,200,000 f. Supplies on hand at July 31, Rp615.000. Rent uneamed at July 31. Rp300,000. Instructions 1. Joumalize the adjusting entries uning the following additional accounts Salaries and Wages Payable: Rent Revenue Insurance Expense, Depreciation Expense-Building Depreciation Expense-Iquipment, and Supplies Expense 2. Determine the balances of the accounts affected by the adjusting entries and prepare an adjusted trial balance PR 3-68 Adjusting entries and errors OBJ.2.3 At the end of August, the first month of operations, the following selected data were taken from the financial statements of Maya Syarief, an attorneys Net income for August Total assets at August 31 Sutal abilities at August 31 Joal owner's equity at August 31 Rp112,500,000 650,000,000 225,000,000 425,000,000 In preparing the financial statements, adjustments for the following data were overlooked a. Ubilled fees camed at August 31, Rp31,900.000. b. Deperciation of equipment for August, Rp7,500,000 Accnsed wages at August 11, Rp5,200.000 d Supplies used shiring August, Rp5.000.000. Instructions Journalize the cutries to record the omited adjustments