Prepare adjusting journal entries.

$8,700 20,600 4,400 1,950 45,000 134,500 $86,700 80,100 F Company Trial Balance December 31 Cash Accounts Receivable Prepaid Insurance Supplies Land Building Accumulated Depreciation-Bldg Equipment Accumulated Depreciation-Equip. Accounts Payable Unearned Revenue Capital Stock Retained Earnings Dividends Fees Earned Salaries and Wages Expense Utilities Expense Advertising Expense Repairs Expense Miscellaneous Expense Totals 61,300 7,500 6,000 15,300 54,000 8,000 199,400 70,200 23,200 18,000 11,500 4,050 $430,200 $430,200 The following information is available as of year-end. a. Unexpired insurance at December 31 b. Supplies on hand at December 31 C. Depreciation of building for the year d. Depreciation of equipment for the year e. Revenue unearned at December 31 f. Accrued salaries and wages at December 31 g. Fees earned but unbilled on December 31 $1,500 $400 $1,750 $5,800 $2,000 $2,300 $4,850