Terrones Financial Services Co., which specializes in appliance repair services, is owned and operated by Martina Terrones. Terrones Financial Services' accounting clerk prepared the following unadjusted trial balance at December 31, 2020: Credit Balances 69,850 Terrones Financial Services Co. Unadjusted Trial Balance December 31, 2020 Account Name Debit Balances Cash 11,200 Accounts Receivable 23,750 Prepaid Insurance 7,500 Supplies 3,225 Land 53,300 Building 225,750 Accumulated Depreciation - Building Equipment 54,000 Accumulated Depreciation - Equipment Accounts Payable Unearned Rent Common Stock Retained Earnings Dividends 8,000 Fees Earned Wages Expense 46,850 Utilities Expense 14,100 Advertising Expense 7,500 Repairs Expense 6,100 Miscellaneous Expense 4,025 465,300 30,650 3,750 3,600 60,000 98,850 198,600 465,300 The data needed to determine year-end adjustments are as follows: . Depreciation of building for the year, $6,400. Depreciation of equipment for the year, $2,800. Accrued salaries and wages at July 31, $900. Unexpired insurance at July 31, $1,500. Fees earned but unbilled on July 31, $10,200. Supplies on hand at July 31, $615. Rent unearned at July 31, $300. . . . Instructions 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. 2. Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trial balance