Rowland Company is a small editorial services company owned and operated by Fran Briggs.

On August 31, 2018, the end of the current year, Rowland Company's accounting clerk prepared the following unadjusted trial balance: Rowland Company Unadjusted Trial Balance August 31, 2018 Debit Balances Credit Balances

Cash 5,260 Accounts Receivable 47,730 Prepaid Insurance 8,900 Supplies 2,430 Land 140,350 Building 253,150 Accumulated DepreciationBuilding 171,490 Equipment 168,660 Accumulated DepreciationEquipment 122,150 Accounts Payable 14,970 Unearned Rent 8,490 Common Stock 80,000 Retained Earnings 195,000 Dividends 18,610 Fees Earned 404,460 Salaries and Wages Expense 241,060 Utilities Expense 52,980 Advertising Expense 28,310 Repairs Expense 21,440 Miscellaneous Expense 7,680 996,560 996,560 The data needed to determine year-end adjustments are as follows: Unexpired insurance at August 31, $5,960. Supplies on hand at August 31, $730. Depreciation of building for the year, $3,940. Depreciation of equipment for the year, $3,420. Rent unearned at August 31, $2,210. Accrued salaries and wages at August 31, $3,860. Fees earned but unbilled on August 31, $22,650. Required: 1. Journalize the adjusting entries using the following additional accounts: Salaries and Wages Payable; Rent Revenue; Insurance Expense; Depreciation ExpenseBuilding; Depreciation ExpenseEquipment; and Supplies Expense.

The data needed to determine year-end adjustments are as follows:

• Unexpired insurance at August 31, $5,960.
• Supplies on hand at August 31, $730.
• Depreciation of building for the year, $3,940.
• Depreciation of equipment for the year, $3,420.
• Rent unearned at August 31, $2,210.
• Accrued salaries and wages at August 31, $3,860.
• Fees earned but unbilled on August 31, $22,650.

Journalize the adjusting entries using the following additional accounts: Salaries and Wages Payable; Rent Revenue; Insurance Expense; Depreciation ExpenseBuilding; Depreciation ExpenseEquipment; and Supplies Expense.