The data needed to determine year-end adjustments are as follows: a. Unexpired insurance at October 31, $550. b. Supplies on hand at October 31, $610. C. Depreciation of building for the year, $10,920. d. Depreciation of equipment for the year, $7,830. e. Uneamed rent at October 31, $2,050. f. Accrued salaries and wages at October 31, $2,550. 9. Fees earned but unbilled on October 31, $9,140. 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. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every ine on a journal page is used for debit or credit entries. CNOW Journals 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. Type here to search O Instructions Emerson Company is a small editorial services company owned and operated by Suzanne Emerson. On October 31, 2016, Emerson Company's accounting clerk prepared the following unadjusted trial balance: Emerson Company UNADJUSTED TRIAL BALANCE October 31, 2046 ACCOUNT TIILE DEBIT CREDIT 1 Cash 6,820.00 7 Accounts Receivable 34.940.00 6,550.00 3 Prepaid Insurance 1,800.00 4 Supplies 102,400.00 5 Land 273,200.00 6 Building 1 Accumulated Depreciation-Building 79,660.00 ENG ** O Type here to search sa 0 IDI 8 csc & 7 0% $ 6 instructons 8 Equipment 123,110.00 9 Accumulated Depreciation Equipment 10 Accounts Payable 89,130.00 11,060.00 11 Unearned Rent 6,140.00 12 Suzanne Emerson, Capital 338,000.00 13 Suzanne Emerson, Drawing 14,000.00 14 Fees Earned 295,320.00 15 Salaries and Wages Expense 175,950.00 16 Utilities Expense 58,560.00 20,750.00 17 Advertising Expense 18 Repairs Expense 19 Miscellaneous Expense 15,700.00 5,530.00 20 Totals 819 310.00 819,310.00 Type here to search O