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is it correct or i did mistakes? help Adjusting Entries and Adjusted Trial Balances Rowland Company is a small editorial services company owned and operated

is it correct or i did mistakes? help
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Adjusting Entries and Adjusted Trial Balances Rowland Company is a small editorial services company owned and operated by Fran Briggs. On August 31, 2018, the end of the current year, Rowland Compe clerk prepared the following unadjusted trial balance: Rowland Company Unadjusted Trial Balance August 31, 2018 Debit Balances Credit Balances Cash 4,960 Accounts Receivable 44,990 Prepaid Insurance 8,390 Supplies Land 2,290 132,300 238,700 161,660 158,990 Building Accumulated Depreciation Building Equipment Accumulated Depreciation Equipment Accounts Payable Uneamed Rent 115,140 14.110 8,010 Common Stock 80,000 Previous SOY Unearned Rent 8,010 80,000 Common Stock Retained Earnings Dividends 179,300 17,540 381,270 227,240 Fees Earned Salaries and Wages Expense Utilities Expense Advertising Expense Repairs Expense Miscellaneous Expense 49,950 26,690 20,210 7,240 939,490 939,490 The data needed to determine year end adjustments are as follows: Unexpired insurance at August 31, $5,620. Supplies on hand at August 31, 5690 Depreciation of building for the year, $3,720. Depreciation of equipment for the year, $3,220. Rent unearned at August 31, $2,080. Accrued salaries and wages at August 31, 53,640. Fees earned but unbilled on August 31, $21,350 Required: 1. Journalize the adjusting entries using the following additional accounts: Salaries and Wages Payable: Rent Revenue; Insurance Expense; Depreciation Expense

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