matretene The data needed to determine year-end adjustments are as follows: - Depreciation of building for the year, $6,400. - Depreciation of equipment for the year, $2,800. - Accrued salaries and wages at July 31, $900. - Unexpired insurance at July 31,$1,500. - Fees earned but unbilled on July 31,$10,200. - Supplies on hand at July 31,5615. - Rent uneamed at July 31, $300. Instructions 1. 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