Journalize the adjusting entries using the following additional accounts:Salaries & Wages Payable, Rent Revenue, Insurance Expense, Depreciation Expense - Building, Depreciation Expense - Equipment, and Supplies Expense.

1. Lee Fuel Company is a small oil services company owned and operated by Brooks Lee. On October31_,2019 the end of the current year, Lee Company's accounting clerk prepared the following unadjusted trial balance Lee Fuel Company Unadjusted Trial Balance October 31, 2019 Debit Credit Cash 7,500 Accounts Receivable 38,400 Prepaid Insurance 7,200 Supplies 1,980 Land 112,500 Building 300,250 Accumulated Depreciation Building 87,550 Equipment 135,300 Accumulated Depreciation Equipment 97,950 Accounts Payable 12,150 Unearned Rent 6,750 Brooks Lee Capital 371,000 Brooks Lee Drawing 15,000 Fee's Earned 324,600 Salary 81 Wages Expense 193,370 Utilities Expense 42,375 Utilities Expense 42,375 Advertising Expense 22,800 Repairs Expense 17,250 Miscellaneous Expense 6,075 Total 900,000 900,000 Year End Adjustment Unexpired insurance at October 31 = $600 Supplies on hand on October 31 = $675 Depreciation of Buildingfor the year = $12,000 Unearned Rent on October 31 = $2,250 Accrued Salary and Wages at October 31 = $2,800 Fees earned but unbilled on October 31 = 510,050 Instructions: Journalize the adjusting entries using the following additional accounts: Salaries 8: Wages Payable, Rent Revenue, Insurance Expense, Depreciation Expense Building, Depreciation Expense Equipment, and Supplies Expense