PR 3-5A Adjusting entries and adjusted trial balances cos,2,3,4 Dickens Company is a small editorial services company owned and operated by Monica Baker. On October 31, 2014, the end of the current year, Dickens Company's accounting clerk oreoared the unadiusted trial balance shown below. The data needed to determine year-end adjustments are as follows: a. Unexpired insurance at October 31,$5,400. b. Supplies on hand at October 31,$375. c. Depreciation of building for the year, $6,000. d. Depreciation of equipment for the year, $3,000. e. Rent unearned at Octobet 31,$1,350. f. Accrued salaries and wages at October 31,52,900. 8. Fees earned but unbilled on October 31, $18,600. Instructions 1. Journalize the adjusting entries using the following additional accounts: Salaries and Wages Payable; Rent Revenue; Insurance Expense; Depreciation Expense-Building: Depreciation Expense-Equipment; and Supplies Expense. 2. Determine the balances of the accounts affected by the adjustity entries, and prepare an adjusted trial balance