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: The data needed to determine year-end adjustments are as follows: a. Unexpired insurance at October 31,$550. b. Supplies on hand at October 31, $610. c. Depreciation of building for the year, $10,920. d. Depreciation of equipment for the year, $7,830. e. Unearned rent at October 31, \$2,050. f. Accrued salaries and wages at October 31,$2,550. g. Fees earned but unbilled on October 31,$9,140. Required: 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. Refer to the chart of accounts for the exact wording of the account titles. CNOW joumals do not use lines for joumal explanations. Every line on a joumal page is used for debit or credit entries. CNOW joumals will automatically indent a credit entry when a credit amount is entered. 2. Determine the balances of the accounts affected by the adjusting entries and prepare an adjusted trial balance