eBook Adjusting entries and adjusted trial balances Instructions Chart of Accounts Journal Adjusted Trial Balance Instructions Rowland Company is a small editorial services company owned and operated by Marlene Rowland. On August 31, 2018, the end of the current year, Rowland Company's accounting clerk prepared the following unadjusted trial balance: 1 Cash 2 Accounts Receivable Prepaid Insurance Supplies 5 Land Building Rowland Company UNADJUSTED TRIAL BALANCE August 31, 2018 ACCOUNT TITLE DEBIT CREDIT 7,500.00 38,400.00 7,200.00 1,980.00 112,500.00 150,250.00