Journalize the adjusting entries. Add additional accounts as needed.

Compostela Ltd. is a small company providing editorial services to clients located in Ricardo Mannuel. On December 31, 2021, that is the end of the company's current accounting year, Compostela company's accounting clerk prepared the Trial Balance shown below: The data needed to determine year-end adjustments are as follows: 1. Unexpired insurance on December 31, $1,900. 2. Supplies on hand on December 31, $475. 3 . Depreciation of building for the year, $1,620. 4. Depreciation of equipment for the year, $5,500. 5. Rent unearned on December 31,$1,500. 6. Accrued salaries and wages on December 31,$2,050. 7. Fees earned but unbilled on December 31,$4,150