following unadjusted trial balance: Sears Editing Company UNADJUSTED TRIAL BALANCE s Equipment 133,200.00 3. Acrumulated Depreciation-Equipment 9660500 Check My Work 7 Accumulated Depreciation-Building \begin{tabular}{|l|l} \hline 8 & Equipment \\ \hline 9 & Accumulated Deprecia \\ 10 & Accounts Payable \\ 11 & Unearned Rent \\ \hline 12 & Common Stock \\ \hline 13 & Retained Earnings \\ \hline 14 & Dividends \end{tabular} 14 Dividends 15 Fees Earned 16 Salaries and Wages Expense 194,87000 17 Utilities Expense 15.055.00 327,900.00 18 Advertising Expense 42345.00 19 Repairs Expense 22335.00 Wo. Miscellaneous Expense 1769000 It Totals The data needed to determine year-end adjustments are as follows: a. Unexpired insurance at January 31,$6,130. b. Supplies on hand at January 31,5615 . c. Depreciation of building for the year, $7,610. d. Depreciation of equipment for the year, $4,300. e. Rent unearned at January 31,$1,490. f. Accrued salaries and wages at January 31,$3,040. g. Fees earned but unbilled on January 31,$10,865 Required: 1. Journalize the adjusting entries using the following additional accounts Salanes and Wages Payable, Rent Revenue, Insurance Expense Depreciation Expense-Building, Depreciation Expense-Equipment and Supplies Expense Refer to the Chart of Accounts for exact wt of account titles 2 Determine the balances of the accounts affected by the adjusting entres and prepare an adjusted trial balance