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.

Pitman CompanyAdjusted Trial BalanceOctober 31, 2019Debit BalancesCredit Balances