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: The data needed to determine year-end adjustments are as follows: Unexpired insurance at August 31, $6,000. Supplies on hand at August 31, $480. Depreciation of building for the year, $7, 500. Depreciation of equipment for the year, $4, 150. Rent unearned at August 31, $1, 550. Accrued salaries and wages at August 31, $3, 200. Fees earned but unbilled on August 31, $11, 330