Martin Publishing Services is a small editorial services business owned and operated by Andrew Martin. On August 31, 20Y1, the end of the current year, Martin Publishing Services' accounting clerk prepared the following unadjusted trial balance:

Martin Publishing Services is a small editorial services business owned and operated by Andrew Martin. On August 31, 20Y1, the end of the current year, Martin Publishing Services' accounting clerk prepared the following unadjusted trial balance The data needed to determine year-end adjustments are as follows. - Unexpired insurance at August 31, \$6,105 - Supplies on hand at August 31,$485 - Depreciation of buliding for the year, $7,140 - Depreciation of equipment for the year, $4,445. - Rent unearned at August 31,51,890 - Accrued salaries and wages at August 31,\$3,330. - Fees earned but unbilled on August 31, $11,475 Required: 1 Journaize the adjusting entres using the following additional accounts Salanes and Wages Payable; Rent Revenue. Insurance Expense, Depreciation Expense-Buiding: Depreciation Expense-Equpment and Suppihs Expense 2 Determine the balances of the accounts affected by the adjusting entries, and prepare an acjusted trial balance