the end of the current year. Sears Editing Swing Company UNUSTED TRIAL BALANCE b ary 31, 2011 ACCOUNT CREDIT DEBIT 7,500.00 38,400.00 200.00 1.980.00 Land 112,500.00 150.250.00 R e d Depreciation Building 87,550.00 135,300.00 kurie 97,950.00 12,150.00 6,750.00 Dwies 75,000.00 Sears Editing Company UNADJUSTED TRIAL BALANCE January 31, 2011 CREDIT ACCOUNT TITLE Cash DEBT 7,500.00 38,400.00 7,200.00 2 Accounts Receivable Prepaid Insurance 1.980.00 Supplies 112,500.00 5 Land Building 150,250.00 87,550.00 7 Accumulated Depreciation-Building & Equipment Accumulated Depreciation Equipment 135,300.00 97,950.00 10 Accounts Payable 11 Uneamed Rent 1 Common Stock 15 Retained Earnings 12,150.00 6,750.00 75,000.00 146,000.00 14 Dividends 15,000.00 15 Fees Earned 324,600.00 16 Salaries and Wages Expense 11 Utilities Expense 11 Advertising Expense Repairs Expense 193,370.00 42,375.00 22,800.00 17,250.00 6,075.00 19 2 Miscellaneous Expense 11 Totals 750,000.00 750,000.00 The data needed to determine year-end adjustments are as follows: a. Unexpired insurance at January 31, $2.400. b. Supplies on hand at January 31, $250. 6. Dereciation of building for the year, $6,600. d. Depreciation of equipment for the year. $3,500. Rent una med at January 31, $2,750. L Accrued salaries and wages at January 31, $1,800. g. Fees earned but billed on January 31, $15.000 a. Unexpired insurance at January 31, $2,400. b. Supplies on hand at January 31, $250. c. Depreciation of building for the year. $6,600. d. Depreciation of equipment for the year. $3,500. e. Rent uneared at January 31, $2,750. f. Accrued salaries and wages at January 31, $1,800. g. Fees eamed but unbilled on January 31, 515,000. Required: 1. Journalize the adjusting entries using the following additional accounts: Salaries and Wages ay counts: Salaries and Wages Payable: Rent Revenue; Insurance Expense, cation ExpenseEquipment and Supplies Expense. Refer to the Chart of Accounts for exact wording Depreciation Expense-Building, Depreciation Experise-Equipment and suppress of account titles. m e me balances of the accounts affected by the adusting entries, and prepare an adjusted tral Dalance