Martin Editing Company

UNADJUSTED TRIAL BALANCE

August $31,201$

The data needed to determine year$-$end adjustments are as follows:

Unexpired insurance at August $31,$$$5,850.$

Supplies on hand at August $31,$$$310.$

Depreciation of building for the year, $$7,750.$

Depreciation of equipment for the year, $$4,220.$

Rent unearned at August $31,$$$1,495.$

Accrued salaries and wages at August $31,$ $$3,040.$

Fees earned but unbilled on August $31,$ $$11,185.$

Required:

Journalize the adjusting entries using the following additional accounts: Salaries and Wages Payable; Rent Revenue; Insurance Expense:

Depreciation Expense$-$Building; Depreciation Expense$-$Equipment; and Supplies Expense.

Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trial balance.