Instructions Rowland Company is a small editorial services company owned and operated by Marlene Rowland. On August 31, 2018, the end of the current year, Rowland Company's accounting clerk prepared the following unadjusted trial balance Rowland Company UNADJUSTED TRIAL BALANCE August 31, 2018 ACCOUNT TITLE DEBIT CREDIT 7.565.00 Accounts Receivablet 38,860.00 7.310.00 Prepaid Insurance Supplies Land 2.435.00 117450.00 Building 153.100.00 Adjusting entries and adjusted trial balances Chart of Accounts Journal Adjusted Trial Balance Instructions 153,100.00 87,230,00 137,150.00 6 Building Accumulated Depreciation Building & Equipment 9. Accumulated Depreciation Equipment 10 Accounts Payable 99.160.00 12.005.00 6,425.00 1 Unearned Rent 12 Common Stock 74.720.00 13 Retained Earnings 156,765.00 1A Dividends 14.500.00 15 Fees Eamed 327050.00 16 Slanies and Wages Expense 196,570.00 1 Uuties Expense 42.485.00 22.730.00 11 Advertising Expense Repairs Exe 17.280.00 Adjusting entries and adjusted trial balances Chart of Accounts Journal Adjusted Mal Balance Instructions Miscellaneous Experte 5,920.00 Tals 763.355.00 765,355.00 The data veeded to determine year and adusments are as follows Umpire ance August 31,55905 Supplies on hand at August 31, 5470 Direction of bulding for the year 17,900 Depreciation of come for the you. 54.500 Remedit August 31,51,500 1 Norued tales and was 31, 33.005 FeedBut unbed on August 1 511 010 Required: Dingas cong the following courses and want Ravenna Frente Instructions The data needed to determine year-end adjustments are as follows: a Unexpired insurance at August 31, $5,985 b. Supplies on hand at August 31, 5470 Depreciation of building for the year, S7,900 d. Depreciation of equipment for the year, $4,590 e Rent uneamed at August 31, 51,560 1. Accrued salaries and wages at August 31, $3,085 9 Fees earned but unbiled on August 31, $11,010 Required: 1. Journalize the adjusting entries using the following additional accounts. Salaries and Wages Payable, Rent Revenue Insurance Expense, Depreciation Expanse-Building, Depreciation Expense-Equipment and Supplies Expense, Refer to the Chart of Accounts for exact wording of account is 2. Determine the balances of the accounts affected by the adjusting entries, and prepare an adjustod balance