Galloway is a small editorial services company owned and operated by Fran Briggs. On july 31, 2011 the end of the current year, Galloway Company's accounting clerk prepared the unadjusting trial balance shown. "This is the data needed to determine year-end adjustments are as follows; a.unexpired insurance at july 31, $4,800 b.supplies on hand at july 31, $600 c.depreciation of building for the year, $3,100 d.depreciation of equipment for the year, $2,700 e.rent unearned at july 31, $1,750 f.accured salaries and wages at july 31, $3,000 g.fees earned but unbilled on july 31, $10,750 debit-balance credit-balance cash 7 ,500 accounts receivable 38,400 prepaid insurance 7,200 supplies 1,980 land 1,112,500 building 200,250 accumilated depreciation-building 137,550 equipment 135,300 accumilated depreciation-equipment 97,950 accounts payable 12,150 unearned rent 6,750 Fran Briggs, Capitol 221,000 Fran Briggs, Drawing 15,000 fees earned 324,600 salaries and wages expense 193,370 utilities expense 42,375 advertising expense 22,800 repairs expense 17,250 miscellaneous expense 6,075 total= 800,000 800,000 insructions; Journalize the adjusting entries using the following accounts; salaries and wages payable; rent revenue; insurance expense; depreciation expense-building; depreciation expense-equipment; and supplies expense