Rowland Company is a small editorial services company owned and operated by Marlene Rowand. 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 ACCOUNT TITLE DEBIT CREDIT 13500 3795000 7045.00 1,895.00 116,150.00 148,750.00 1Cash 2 Accounts Receivable Prepaid Insurance 4 Supplies 5 Land 6 Building 88,28000 Accumulated Depreclation-Bulding 8 Equipmemt 9 Accumulated Depreciation-Equipment 10 Accounts Payable 1 Uneamed Rent 12 Common Stock 13 Retained Eamings 14DMdends 15 Fees Eamed 16 Salaries and Wages Expense 17Utilities Expense 8 Advertising Expense 19 Repairs Experse 20Miscelaneous Expense 21 Totals 133,80000 97,280.00 12,145.00 6,970.00 74,735.00 14795000 15,30000 320,650.00 190,770.00 2,730.00 22,595.00 17420.00 6,47000 748,01000 748,01000 The data needed to determine year-end adjustments are as follows: a. Unexpired insurance at August 31, $6,080. b. Supplies on hand at August 31, $470. C. Depreciation of building for the year, $7,245. d. Depreciation of equipment for the year, $4,140. e. Rent unearned at August 31, $1,200. f. Accrued salaries and wages at August 31, $3,550. g. Fees earned but unbilled on August 31, S11,125. Required: 1. Journalize the acjusting entries using the following aoditional accounts: Salaries and Wages Payabie; Rent Revenue; Insurance Expense; Depreciation Expense-Buiding: Depreciation Expense-Equipment, and Supplies Expense. Refer to the Chart of Accounts for exact wording of account fities 2. Detemine the balances of the accounts affected by the acjusting entries, and prepare an adjusted trial balance