Martin Editing Company UNADJUSTED TRIAL BALANCE August 31, 20 Y 1 General Joumal Gonarai Joumal Instructiona Martin Editing Company AD JUSTED TRIAL BALANCE August 31, 20Y1 August 31,20Y1 The data needed to determine year-end adjustments are as follows: - Unexpired insurance at August 31, \$6,105. - Supplies on hand at August 31, \$485. - Depreciation of building for the year, $7,140. - Depreciation of equipment for the year, $4,445. - Rent unearned at August 31, \$1,890. - Accrued salaries and wages at August 31, \$3,330. - Fees earned but unbilled on August 31, \$11,475. Required: 1. Journakze the adjusting entries using the following additional accounts: Salaries and Wages Payable; Rent Fevenue; 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. Chart of Accounts CHART OF ACCOUNTS Martin Editing Company General Ledger ASSETS 11 Cash 12 Accounts Receivable 13 Prepaid Insurance 14 Supplies 15 Land 16 Building 17 Acoumulated Deprociation-Building 18 Equipment 19 Accumulated Deprociation-Equipment LIABILITIES 21 Aocounts Payable 22 Unearned Rent 23 Salaries and Woges Payable EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends REVENUE 41 Fees Eamed 42 Rent Revenue EXPENSES 51 Salaries and Wages Expense 52 Utilities Expense 53 Advertising Expense 54 Repairs Expense 65 Depreciation Expense-Building 56 Depreciation Expense-Equipment 57 Insuranoe Expense 69 Supplies Expense 59 Miscellaneaus Expense