The data needed to determine year-end adjustments are as follows:

• Unexpired insurance at October 31, $6,110.
• Supplies on hand at October 31, $750.
• Depreciationof building for the year, $4,040.
• Depreciation of equipment for the year, $3,510.
• Unearned rent at October 31, $2,260.
• Accrued salaries and wages at October 31, $3,950.
• Fees earned but unbilled on October 31, $23,220.

Journalize the adjusting entries using the following additional accounts: Salaries and Wages Payable; Rent Revenue; Insurance Expense;Depreciation ExpenseBuilding; Depreciation ExpenseEquipment; and Supplies Expense.

a.Prepaid Insurance

Insurance Expense

b.Supplies

Supplies Expense

c.Depreciation Expense-Building

Accumulated Depreciation-Building

d.Depreciation Expense-Equipment

Accumulated Depreciation-Equipment

e.Rent Revenue

Unearned Rent

f.Salaries and Wages Expense

Salaries and Wages Payable

g.Accounts Receivable

Fees Earned