Rowland Company Unadjusted Trial Balance BalancesBalances Cash .38,400 Prepaid Insurance... Supplies Land Building 1,980 112,500 150.250 87550 135,300 Equipment. 97,950 Accounts Payable 6,750 75,000 146,000 Common Stock Retained Earnings Proble 15,000 324,600 193,370 42,375 22,800 Salaries and Wages Expense... Utilities Expense Advertising Expense Repairs Expense Miscellaneous Expense 750,000 750,000 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. . of building for the year, $7.500. 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. 1. Journalize the adjusting entries using the following additional accounts: Salaries and Wages 2, Determine the balances of the accounts affected by the adjusting entries, and prepare Payable; Rent Revenue; Insurance Expense; Depreciation Expense-Building; Depreciatio t; and Supplies Expense. adjusted trial balance