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.
• Required:

1.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.

b.

c.

d.

e.

f.

g.