Instructions Sears Editing Company is a small editorial services company owned and operated by Deloris Sears. On January 31, 2011, the end of the current year, Sons Editing Company's accounting clerk prepared the following unadjusted trial balance: Sears Editing Company UNADJUSTED TRIAL BALANCE January 31, 2011 ACCOUNT TITLE DERIT CREDIT 1 Cash 1420.00 Accounts Receivable 38. 115.00 Prepaid Insurance 2,050.00 1.630.00 Supplies 5. Land 114.550.00 150.250.00 Building 88,800.00 1. Accumulated Depreciation Building 133.200.00 Foulament Instructions 133,200.00 * Equipment Accumulated Depreciation Equipment 10 Accounts Payable 96,605.00 12,560.00 11 Uneamed Rent 7035.00 74,980,00 142,235.00 15.055.00 327,900.00 12 Common Stock 15 Retained Earnings 1. Dividends * Fees Earned 16 Salaries and Wages Expense Utilities Expense Advertising Expense 19 Repairs Expense 194,870.00 42.345.00 22,335.00 17,690.00 20 Miscellaneous Expense 5,605.00 Totals 750,115,00 750,115.00 Instructions The data needed to determine year-end adjustments are as follows: a Unexpired insurance at January 31, $8,130. 6. Supplies on hand at January 31, 5615 c. Desceciation of building for the year, $7,610 d. Depreciation of equipment for the year, $4,300. e. Rent uneared at January 31, $1.490 1. Accrued salaries and wages at January 31, $3,040 G. Fees earned but unbilled on January 31, $10,865. Required: 1. Journaize the adjusting entries using the following additional accounts: Salaries and Wages Payable; Rent Revenue Insurance Expense; Dancion Expose-Burding; Depreciation Expense-Equipment and Supplies Expense. Refer to the Chart of Accounts for exact wording of account titles 2. Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trial balance