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 Company Unadjusted Trial Balance October 31, 2019 Debit Balances Credit Balances Cash 3,430 Accounts Receivable 31,140 Prepaid Insurance 5,810 Supplies 1,580 Land 91,560 Building 245,140 Accumulated DepreciationBuilding 111,880 Equipment 110,030 Accumulated DepreciationEquipment 79,690 Accounts Payable 9,760 Unearned Rent 5,540 Jan Pitman, Capital 259,400 Jan Pitman, Drawing 12,140 Fees Earned 263,870 Salaries and Wages Expense 157,270 Utilities Expense 34,570 Advertising Expense 18,470 Repairs Expense 13,990 Miscellaneous Expense 5,010 730,140 730,140 The data needed to determine year-end adjustments are as follows: Unexpired insurance at October 31, $3,890. Supplies on hand at October 31, $470. Depreciation of building for the year, $2,570. Depreciation of equipment for the year, $2,230. Unearned rent at October 31, $1,440. Accrued salaries and wages at October 31, $2,520. Fees earned but unbilled on October 31, $14,780. Required: 1. Journalize the adjusting entries using the following additional accounts: Salaries and Wages Payable; Rent Revenue; Insurance Expense; Depreciation ExpenseBuilding; Depreciation ExpenseEquipment; and Supplies Expense. a. b. c. d. e. f. g. 1. Journalize the adjusting entries using the following additional accounts, Salaries and Wages Payable, Rent Revenue, Insurance Expense, Depreciation ExpenseBuilding, Depreciation ExpenseEquipment, and Supplies Expense.

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 Company Unadjusted Trial Balance October 31, 2019 Debit Credit Balances Balances Cash 3,430 Accounts Receivable 31,140 Prepaid Insurance 5,810 Supplies 1,580 Land 91,560 Building 245,140 Accumulated Depreciation-Building 111,880 Equipment 110,030 Accumulated Depreciation-Equipment Accounts Payable 9,760 Unearned Rent 5,540 Jan Pitman, Capital 259,400 Jan Pitman, Drawing 12,140 Fees Earned 263,870 Salaries and Wages Expense 157,270 Utilities Expense 34,570 Advertising Expense 18,470 Repairs Expense 13,990 Miscellaneous Expense 5,010 730,140 730.140 79,690 The data needed to determine year-end adjustments are as follows: Unexpired insurance at October 31, $3,890. Supplies on hand at October 31, $470. Depreciation of building for the year, 52,570. Depreciation of equipment for the year, $2.230. Unearned rent at October 31, 51,440. Accrued salaries and wages at October 31, $2,520. Fees earned but unbilled on October 31. $14.780. Required: 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. 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. Pitman Company Adjusted Trial Balance October 31, 2019 Debit Balances Credit Balances