Emerson Company $is$ a small editorial services company owned and operated $by$ Suzanne Emerson. $On$ October $31,20Y6,$ Emerson Company$s$ accounting clerk prepared the following unadjusted trial balance:

Emerson Company

UNADJUSTED TRIAL BALANCE

October $31,20Y6$

ACCOUNT TITLE DEBIT CREDIT

$1$

Cash

$7,565\mathrm{.}00$

$2$

Accounts Receivable

$38,860\mathrm{.}00$

$3$

Prepaid Insurance

$7,310\mathrm{.}00$

$4$

Supplies

$2,435\mathrm{.}00$

$5$

Land

$117,450\mathrm{.}00$

$6$

Building

$153,100\mathrm{.}00$

$7$

Accumulated Depreciation$-$Building

$87,230\mathrm{.}00$

$8$

Equipment

$137,150\mathrm{.}00$

$9$

Accumulated Depreciation$-$Equipment

$99,160\mathrm{.}00$

$10$

Accounts Payable

$12,005\mathrm{.}00$

$11$

Unearned Rent

$6,425\mathrm{.}00$

$12$

Suzanne Emerson, Capital

$231,485\mathrm{.}00$

$13$

Suzanne Emerson, Drawing

$14,500\mathrm{.}00$

$14$

Fees Earned

$327,050\mathrm{.}00$

$15$

Salaries and Wages Expense

$196,570\mathrm{.}00$

$16$

Utilities Expense

$42,485\mathrm{.}00$

$17$

Advertising Expense

$22,730\mathrm{.}00$

$18$

Repairs Expense

$17,280\mathrm{.}00$

$19$

Miscellaneous Expense

$5,920\mathrm{.}00$

$20$

Totals

$763,355\mathrm{.}00$

$763,355\mathrm{.}00$

The data needed $to$ determine year$-$end adjustments are $as$ follows:

$a.$ Unexpired insurance $at$ October $31,$ $$5,985.$

$b.$ Supplies $on$ hand $at$ October $31,$ $$470.$

$c.$ Depreciation $of$ building for the year, $$7,900.$

$d.$ Depreciation $of$ equipment for the year, $$4,590.$

$e.$ Unearned rent $at$ October $31,$ $$1,560.$

$f.$ Accrued salaries and wages $at$ October $31,$ $$3,085.$

$g.$ Fees earned but unbilled $on$ October $31,$ $$11,010.$