The data needed to determine year-end adjustments are as follows: a. Unexpired insurance at October 31,$6,105. b. Supplies on hand at October 31,$485. c. Depreciation of building for the year, $7,140. d. Depreciation of equipment for the year, $4,445. e. Unearned rent at October 31,$1,890. f. Accrued salaries and wages at October 31,$3,330. g. Fees earned but unbilled on October 31,$11,475. Chart of Accounts 19 Accumulated Depreciation-Equipment 55 Depreciation Expense-Building 56 Depreciation Expense-Equipment LIABILITIES 21 Accounts Payable 22 Unearned Rent 57 Insurance Expense 58 Supplies Expense 59 Miscellaneous Expense 23 Salaries and Wages Payable EQUITY 31 Suzanne Emerson, Capital 32 Suzanne Emerson, Drawing CHART OF ACCOUNTS Emerson Company General Ledger ASSETS 11 Cash, 12 Accounts Receivable 13 Prepaid Insurance 14 Supplies 15 Land 16 Building REVENUE 41 Fees Earned 42 Rent Revenue EXPENSES 51 Salaries and Wages Expense 52 Utilities Expense 5.3 Advertisina Exnense Instructions g. Fees earned but unbilled on October 31,$11,475. Required: 1. Joumalize 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 the exact wording of the account titles. CNOW joumals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW joumals will automatically indent a credit entry when a credit amount is entered. 2. Determine the balances of the accounts affected by the adjusting entries and prepare an adjusted trial balance. Emerson Company is a small editorial services company owned and operated by Suzanne Emerson. On October 31, 20Y6, Emerson Company's accounting clerk prepared the following unadjusted trial balance