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: \begin{tabular}{|l|l|r|r|} \hline 1 & Cash & 7,420,00 \\ \hline 2 & Accounts Receivable & \\ \hline 3 & Prepaid Insurance & 38,115.00 & \\ \hline 4 & Supplies & 7,050.00 & \\ \hline 5 & Land & 1,630.00 & \\ \hline 6 & Building & 114,550.00 & \\ \hline 7 & Accumulated Depreciation-Building & 150,250.00 & \\ \hline 8 & Equipment & & \\ \hline 9 & Accumulated Depreciation-Equipment & & \\ \hline 10 & Accounts Payable & & \\ \hline 11 & Unearned Rent & & \\ \hline 12 & Jan Pitman, Capital & & \\ \hline 13 & Jan Pitman, Drawing & & \\ \hline 14 & Fees Earned & & \\ \hline 15 & Salaries and Wages Expense & & \\ \hline 16 & Utilities Expense & & \\ \hline 17 & Advertising Expense & & \\ \hline 18 & Repairs Expense & & \\ \hline 19 & Miscellaneous Expense & & \\ \hline \end{tabular} The data needed to determine year-end adjustments are as follows: a. Unexpired insurance at October 31,$6,130. b. Supplies on hand at October 31,$615. c. Depreciation of building for the year, $7,610. d. Depreciation of equipment for the year, $4,300. e. Unearned rent at October 31,$1,490. t. Accrued salaries and wages at October 31, $3,040. 9. Fees earned but unbilled on October 31,$10,865. Required: 1. Joumalize the adjusting entries using the following additional accounts: Salaries and Wages Payable, Rent Revenue, Insurance Expense, Depreciation Exrense - Building. Depreciation Expense-Equipment and Supplies Expense, Reler to the Chart of Accounts for exact wording of account titles. 2. Determine the balances of the accounts affected by the adjusting entries and prepare an adjusted trial balance