Pitman Company is a small editorial services company owned and operated by Jan Pitman. On October 31, 2019, the end of the current year, Pitman Company's accounting clerk prepared the following unadjusted trial balance:

Pitman CompanyUnadjusted Trial BalanceOctober 31, 2019Debit

BalancesCredit

BalancesCash5,390Accounts Receivable48,920Prepaid Insurance9,120Supplies2,490Land143,860Building339,510Accumulated DepreciationBuilding175,780Equipment172,880Accumulated DepreciationEquipment125,200Accounts Payable15,340Unearned Rent8,710Jan Pitman, Capital361,900Jan Pitman, Drawing19,070Fees Earned414,580Salaries and Wages Expense247,090Utilities Expense54,310Advertising Expense29,020Repairs Expense21,970Miscellaneous Expense7,8801,101,5101,101,510

Journalize the adjusting entries using the following additional accounts, Salaries and Wages Payable, Rent Revenue, Insurance Expense,Depreciation ExpenseBuilding, Depreciation ExpenseEquipment, and Supplies Expense.

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

• Unexpired insurance at October 31, $6,110.
• Supplies on hand at October 31, $750.
• Depreciationof building for the year, $4,040.
• Depreciation of equipment for the year, $3,510.
• Unearned rent at October 31, $2,260.
• Accrued salaries and wages at October 31, $3,950.
• Fees earned but unbilled on October 31, $23,220.

Pitman CompanyAdjusted Trial BalanceOctober 31, 2019Debit BalancesCredit BalancesCash

Accounts Receivable

Prepaid Insurance

Supplies

Land

Building

Accumulated Depreciation-Building

Equipment

Accumulated Depreciation-Equipment

Accounts Payable

Unearned Rent