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	4,430
Accounts Receivable	40,250
Prepaid Insurance	7,510
Supplies	2,050
Land	118,380
Building	213,560
Accumulated DepreciationBuilding			144,640
Equipment	142,260
Accumulated DepreciationEquipment			103,020
Accounts Payable			12,620
Unearned Rent			7,160
Common Stock			80,000
Retained Earnings			152,000
Dividends	15,690
Fees Earned			341,140
Salaries and Wages Expense	203,320
Utilities Expense	44,690
Advertising Expense	23,880
Repairs Expense	18,080
Miscellaneous Expense	6,480
	840,580		840,580

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

• Unexpired insurance at August 31, $5,030.
• Supplies on hand at August 31, $620.
• Depreciation of building for the year, $3,330.
• Depreciation of equipment for the year, $2,880.
• Rent unearned at August 31, $1,860.
• Accrued salaries and wages at August 31, $3,250.
• Fees earned but unbilled on August 31, $19,100.

2. Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trial balance. If an amount box does not require an entry, leave it blank.

Adjusted Trial Balance August 31, 2018 Tora's