Rowland Company is a small editorial services company owned and operated by Marlene Rowland. On August,31,2016 the end of the current year,Rowland Company's accounting clerk prepared the following unadjusted trial balance.

tal of Debit : $776,180 Rowland. On August 31, 2ur ing clerk prepared the following unadjusteu Rowland Company Unadjusted Trial Balance August 31, 2016 Debit Balances 7,500 38,400 7,200 1,980 Cash Supplies.. Land... 150,250 Accumulated Depreciation-Building Accounts Payable . . . . 12,150 Pro 221,000 Marlene Rowland, Drawing 15,000 Fees Earned.. 193,370 42,375 22,800 17,250 6,075 750,000 Repairs Expense.... Miscellaneous Expense The data needed to determine year-end adjustments are as fllon SHOW ME HOW 750,000 Unearned Rent .193,370 42,375 Marlene Rowland, Drawing 2 Fees Earned Utilities Expense Repairs Expense.... 6,075 750,000 750,000 Miscellaneous Expense The data needed to determine year-end adjustments are as follows: a. Unexpired insurance at August 31, $6,000. b. Supplies on hand at August 31, $480 c. Depreciation of building for the year, $7,500. d. Depreciation of equipment for the year, $4,150. e. Rent unearned at August 31, $1,550. f. Accrued salaries and wages at August 31, $3,200. g. Fees earned but unbilled on August 31, $11,330. 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 adjusting entries, and prepare an adjusted trial balance