Rowland Company UNADJUSTED TRIAL BALANCE August 31, 2018 ACCOUNT TITLE DEBIT CREDIT 1 Cash 7.135.00 2 Accounts Receivable 37.950.00 3 Prepaid Insurance 7.045.00 Supplies 1.895.00 5 Land 116.150.00 148,750,00 88.280.00 6 Building 7 Accumulated Depreciation Building Equipment Accumulated Depreciation-Equipment 10 Accounts Payable 133,800.00 97.280.00 12.145.00 11 Unearned Rent 6,970.00 12 Common Stock 74.735.00 15 Retained Earnings 147.950.00 14 Dividends 15,300.00 15 Fees Earned 320,650.00 190.770.00 42.750.00 16 Salaries and Wages Expense 17 Utilities Expense 18 Advertising Expense 19 Repairs Expense 20 Miscellaneous Expense 22.595.00 17.420.00 6,470.00 21 Totals 748.010.00 748.010.00 UUS ERIDE 6,470.00 31 Totals 748,010.00 748.010.00 The data needed to determine year-end adjustments are as follows a. Unexpired insurance at August 31, 56,080 b. Supplies on hand at August 31, $470. c. Depreciation of building for the year, 57.245 d. Depreciation of equipment for the year, $4,140 e. Rent uneared at August 31, $1,200, 1. Accrued salaries and wages at August 31, $3,550 9. Fees earned but unbilled on August 31, $11,125 Required: 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. Refer to the Chart of Accounts for exact wording of account titles 2. Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trial balance