Martin Publighing Services is a smail edtorial services buginess owned and operated by Andres Martin. On August 31, 20r1, the end of the eurent year, Martin Puolshing Servoes' accounting clerk prepared the foliowing unadfusted trai balance. 2. Determine the balances of the accounts aflected by the adjusting entries, and prepare an adjusted trial balance. \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Instructions } \\ \hline , & Accurnulated Deprroiation-Bulding & & 8750500 \\ \hline 1 & Equipment & 13525000 & \\ \hline , & Accurulated Deprodiaton foulprent & & 96,45500 \\ \hline (19) & Accounts Poyzbit. & 4 & 11,16000 \\ \hline n & Unearsed Rere & & 670500 \\ \hline ti & Andrew Martin, Captal & & 22032000 \\ \hline 11 & Andrew Martin, Drawing & 14,5000 & \\ \hline 14 & fees Eamed. & & 37660000 \\ \hline in & Salanies and Wapes boperse & 19822000 & \\ \hline a & Unities boperse. & 4),12000 & \\ \hline 10 & Advertsing Expense & n31500 & Q \\ \hline in & Repain Expense & 1721000 & \\ \hline n & Miscelianeous Erpenst & 6,20500 & \\ \hline in & Touls & 752.37500 & 75237500 \\ \hline \end{tabular} Adjusted Trial Balance 10 Accounts Payable 11 Unearned Rent 12 Salaries and Wages Payable 15 Andrew Martin, Capital 14 Andrew Martin, Drawing 15 Fees Earned 16. Rent Revenue 1) Salaries and Wages Expense i1 Utilities Expense 19 Advertising Expense 20 Repairs Expense 21 Depreciation Expense-Building n Depreciation Expense-Equipment 23 Insurance Expense 24 Supplies Expense 25 Miscellaneous Expense 26 Totals - Equipment and Supples Experse. General foumal instructions The data needed to determine year-end adjustments are as follows: - Unexpired insurance at August 31, \$5,860. - Supplies on hand at August 31, \$545. - Depreciation of building for the year, $7,985. - Depreciation of equipment for the year, $4,080. - Rent unearned at August 31,$1,145. - Accrued salaries and wages at August 31,\$3,490. - Fees eamed but unbilled on August 31,$11,640. Required: 1. Journalize the adjusting entries using the following additional accounts; Salanies and Wages Payable; Rent Revenue; 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