The data needed to determine year-end adjustments are as follows: - Depreciation of building for the year, $3,180. - Depreciation of equipment for the year, $2,760. - Accrued salaries and wages at July 31,$3,110. - Unexpired insurance at July 31,$4,800. - Fees earned but unbilled on July 31,$18,250. - Supplies on hand at July 31, $590. - Rent unearned at July 31, \$1,780. Required: Expense. If an amount box does not require an entry, leave it blank. 1. Journalize the adjusting entries using the following additional accounts: Salaries and Wages Payable; Rent Revenue; Insurance Expense; Depreciation Expense-Building; Depreciation Expense. If an amount box does not require an entry, leave it blank. 2,760 2,760 31 Salaries and Wages Expense 3,110 Salaries and Wages Payable Adjusting entries and adjusted trial balances Reece Financial Services Co., which specializes in appliance repair services, is owned and operated by Joni Reece. Reece Financial Services' accounting clerk prepared the following unadjust 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