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2. Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trial bala The data needed to determine year-end adjustments are as follows: a. Unexpired insurance at January 31,$6,130. b. Supplies on hand at January 31,$615. c. Depreciation of building for the year, $7,610. Instruation: Chart of Aceounts Joumal Adjusted Trial Balance Sears Editing Company is a small editorial services company owned and operated by Daloris Sears. On January 31 , 20Y1, the end of the current year, Sears Editing Comparys accounting cleik prepared the following unadjusted trial balance: Adjusted Trial Balance. 11 Unearned Rent 12 Salaries and Wages Payable 13 Common Stock 14 Retained Earnings is Dividends 15 Fees Earned 1) Rent Revenue 11 Salaries and Wages Expense 19 Utilities Expense io Advertising Expense 21 Repairs Expense in Depreciation Expense-Building 1) Depreciation Expense-Equipment 24 Insurance Expense is Supplies Expense it Miscellaneous Expense it Totals The data needed to determine year-end adjustments are as follows: a. Unexpired insurance at January 31,$6,130. b. Supplies on hand at January 31,$615. c. Depreciation of building for the year, $7,610. d. Depreciation of equipment for the year, $4,300. e. Rent unearned at January 31,$1,490. 1. Accrued salaries and wages at January 31,$3,040. g. Fees earned but unbilled on January 31,$10,865. Required: 1. Journalize the adjusting entries using the following additional accounts: Salaries and Wages Payable; Rent Revenue; Depreciation Expense-Building; Depreciation Expense-Equipment; and Supplies Expense. Refer to the Chart of Acc of account titles. 2. Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trial balance