Example #2 The following information is available as of year-end. a. Unexpired insurance at December 31 b. Supplies on hand at December 31 c. Depreciation of building for the year d. Depreciation of equipment for the year e. Revenue unearned at December 31 f. Accrued salaries and wages at December 31 g. Fees earned but unbilled on December 31 $1,500 $400 $1,750 $5,800 $2,000 $2,300 $4,850 F Company Trial Balance December 31 Cash $8,700 Accounts Receivable 20,600 Prepaid Insurance 4,400 Supplies 1,950 Land 45,000 Building 134,500 Accumulated Depreciation-Bldg $86,700 Equipment 80,100 Accumulated Depreciation-Equip. 61,300 Accounts Payable 7,500 Unearned Revenue 6,000 Capital Stock 15,300 Retained Earnings 54,000 Dividends 8,000 Fees Earned 199,400 Salaries and Wages Expense 70,200 Utilities Expense 23,200 Advertising Expense 18,000 Repairs Expense 11,500 Miscellaneous Expense 4,050 Totals $430,200 $430,200 Required: Journalize the adjusting entries and label them as accruals or deferrals, adding accounts as needed.