please show the conplete answer

Instructions Rowland Company is a small editorial services company owned and operated by Marlene Rowland. On August 31, 2018, the end of the current your, Rowland Company's accounting clerk prepared the following unadjusted trial balance structions Rowland Company UNADJUSTED TRIAL BALANCE August 31, 2018 ACCOUNT TITLE DEBIT CREDIT 1 Cash 7,655.00 2 Accounts Receivable 38,345.00 3 Prepaid Insurance 7,075.00 4 Supplies 2,290.00 5 Land 113,500.00 149,450.00 87,905.00 133,250.00 6 Building 7 Accumulated Depreciation-Building 8 Equipment 9 Accumulated Depreciation-Equipment 10 Accounts Payable 11 Unearned Rent 96,435.00 11,860.00 6,705.00 12 Common Stock 74,530.00 13 Retained. Earnings 146.290.00 gay Class. urus a eBook Instructions 11 Uneamed Rent 6,705.00 12 Common Stock 74,530.00 15 Retained Earnings 146,290.00 14 Dividends 14,690.00 15 Fees Earned 328,600.00 16 Salaries and Wages Expense 198,220.00 17 Utilities Expense 42,120.00 22,315.00 18 Advertising Expense 19 Repairs Expense 20 Miscellaneous Expense 17,210.00 6,205.00 21 Totals 752,325.00 752,325.00 The data needed to determine year-end adjustments are as follows: a. Unexpired insurance at August 31, $5,860. h. Supplies on band at Auoust 31 $545 The data needed to determine year-end adjustments are as follows: a. Unexpired insurance at August 31, $5,860. b. Supplies on hand at August 31, $545, c. Depreciation of building for the year, $7,985. d. Depreciation of equipment for the year. $4,080, e. Rent unearned at August 31. 1,145. 1. Accrued salaries and wages at August 31, $3,490. 9. Fees earned but unbilled on August 31, $11,640 Required: 1. Journalize the adjusting entries using the following additional accounts: Salaries and Wages Payable; Rent Revenue; Insurance Expenso, Depreciation Expense-Building; Depreciation Exponso-Equipment and Supplies Expense. Refer 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