The data needed to determine year-end adjustments are as follows: . Unexpired insurance at August 31, $5,985. Supplies on hand at August 31, $470. Depreciation of building for the year, $7,900. Depreciation of equipment for the year, $4,590. Rent unearned at August 31, $1,560. Accrued salaries and wages at August 31, $3,085. Fees earned but unbilled on August 31, $11,010. 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. 2. Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trial balance.