Robinson Company Unadjusted Trial Balance December 31, 2021 Debit Balances Credit Balances 4,800 43,540 8,120 2,210 128,030 310,970 156,430 153,850 Cash Accounts Receivable Prepaid Insurance Supplies Land Building Accumulated Depreciation-Building Equipment Accumulated Depreciation-Equipment Accounts Payable Unearned Rent John Robinson, Capital John Robinson, Drawing Fees Earned Salaries and Wages Expense Utilities Expense Advertising Expense Repairs Expense Miscellaneous Expense 111,420 13,650 7,750 330,900 16,970 368,950 219,890 48,330 25,830 19,550 7,010 989.100 989.100 D) Focus Utilities Expense Advertising Expense Repairs Expense Miscellaneous Expense 48,330 25,830 19,550 7,010 989,100 989,100 . . . . The data needed to determine year-end adjustments are as follows: Unexpired insurance at December 31, $5,440. Supplies on hand at December 31, $660. Depreciation of building for the year, $3,600. Depreciation of equipment for the year, $3,120. Unearned rent at December 31, $2,020. Accrued salaries and wages at December 31, $3,520. Fees earned but unbilled on December 31, $20,660. Required: 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