The data needed to determine year-end adjustments are as follows a. Unexpired insurance at January 31, $5,860. b. Supplies on hand at January 31, $545. c. Depreciation of building for the year, $7,985. d. Depreciation of equipment for the year, $4,080. e. Rent unearned at January 31, $1,145, f. Accrued salaries and wages at January 31, $3,490. g. Fees earned but unbilled on January 31, $11,640. 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