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	5,080
Accounts Receivable	46,080
Prepaid Insurance	8,590
Supplies	2,340
Land	135,490
Building	324,420
Accumulated DepreciationBuilding			165,560
Equipment	162,830
Accumulated DepreciationEquipment			117,920
Accounts Payable			14,450
Unearned Rent			8,200
Jan Pitman, Capital			345,500
Jan Pitman, Drawing	17,960
Fees Earned			390,470
Salaries and Wages Expense	232,720
Utilities Expense	51,150
Advertising Expense	27,330
Repairs Expense	20,690
Miscellaneous Expense	7,420
	1,042,100		1,042,100

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

Required:

• Unexpired insurance at October 31, $5,760.
• Supplies on hand at October 31, $700.
• Depreciation of building for the year, $3,810.
• Depreciation of equipment for the year, $3,300.
• Unearned rent at October 31, $2,130.
• Accrued salaries and wages at October 31, $3,720.
• Fees earned but unbilled on October 31, $21,870.

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.

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
Adjusted Trial Balance
October 31, 2019
	Debit Balances	Credit Balances

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