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	3,560
Accounts Receivable	32,300
Prepaid Insurance	6,020
Supplies	1,640
Land	94,970
Building	251,330
Accumulated DepreciationBuilding			116,050
Equipment	114,130
Accumulated DepreciationEquipment			82,660
Accounts Payable			10,130
Unearned Rent			5,750
Jan Pitman, Capital			266,100
Jan Pitman, Drawing	12,590
Fees Earned			273,700
Salaries and Wages Expense	163,130
Utilities Expense	35,850
Advertising Expense	19,160
Repairs Expense	14,510
Miscellaneous Expense	5,200
	754,390		754,390

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

Required:

• Unexpired insurance at October 31, $4,030.
• Supplies on hand at October 31, $490.
• Depreciation of building for the year, $2,670.
• Depreciation of equipment for the year, $2,310.
• Unearned rent at October 31, $1,500.
• Accrued salaries and wages at October 31, $2,610.
• Fees earned but unbilled on October 31, $15,330.

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
Adjusted Trial Balance
October 31, 2019
	Debit Balances	Credit Balances