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Martin Editing Company is a small editorial services company owned and operated by Andrew Martin. On August 31, 20Y1, the end of the current year, Martin Editing Company's accounting clerk prepared the following unadjusted trial balance: The data needed to determine year-end adjustments are as follows: - Unexpired insurance at August 31, $6,080. - Supplies on hand at August 31, \$470. - Depreciation of building for the year, $7,245. The data needed to determine year-end adjustments are as follows: - Unexpired insurance at Augst 31, \$6,080. - Supplies on hand at August 31, \$470. - Depreciation of buliding for the year, \$7,245. - Depreciation of equipment for the year, $4,140. - Rent unearned at August 31, \$1,200. - Accrued salaries and wages at August 31,$3,550. - Fees eamed but unbilled on August 31, \$11,125. Required: 1. Joumalize the adjusting entries using the following additional accounts: Salaries and Wages Payable; Rent Rovenue; Insurance Expense; Depreciation Expense-Building: Depreciation Expense-Equipment; and Supplies Expense. 2. Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trial balance. Adjusting entries and adjusted trial balances Adjusted Trial Balance A Martin toiting Company ADJUSTED TRIAL BALANCE Adjusted Trial Balance 12 Salaries and Wages Payable 13 Common Stock 14 Retained Eamings 15 Dividends 16. Fees Eamed 17 Rent Revenue 18 Salaries and Wages Expense 19 Utilities Expense 20 Advertising Expense 21 Repairs Expense 2) Depreciation Expense-Building 23 Depreciation Expense-Equipment 24 Insurance Expense 25 Supplies Expense 26 Miscellaneous Expense 2) Totals