The unadjusted and adjusted trial balances for American Leaf Company on October 31, 20Y2, follow:

American Leaf Company Trial Balance October 31, 20Y2
	Unadjusted				Adjusted
	Debit Balances		Credit Balances		Debit Balances		Credit Balances
Cash	226				226
Accounts Receivable	538				597
Supplies	170				128
Prepaid Insurance	280				168
Land	382				382
Equipment	588				588
Accumulated Depreciation-Equipment			118				192
Accounts Payable			368				368
Wages Payable			0				16
Les Huff, Capital			1,300				1,300
Les Huff, Drawing	117				117
Fees Earned			1,081				1,140
Wages Expense	339				355
Rent Expense	113				113
Insurance Expense	0				112
Utilities Expense	57				57
Depreciation Expense	0				74
Supplies Expense	0				42
Miscellaneous Expense	57				57
	2,867		2,867		3,016		3,016

Journalize the five entries that adjusted the accounts at October 31, 20Y2. None of the accounts were affected by more than one adjusting entry.

1.	Accounts Receivable	fill in the blank 2	fill in the blank 3
	Fees Earned	fill in the blank 5	fill in the blank 6
2.	Supplies Expense	fill in the blank 8	fill in the blank 9
	Supplies	fill in the blank 11	fill in the blank 12
3.	Insurance Expense	fill in the blank 14	fill in the blank 15
	Prepaid Insurance	fill in the blank 17	fill in the blank 18
4.	Depreciation Expense	fill in the blank 20	fill in the blank 21
	Accumulated Depreciation-Equipment	fill in the blank 23	fill in the blank 24
5.	Wages Expense	fill in the blank 26	fill in the blank 27
	Wages Payable	fill in the blank 29	fill in the blank 30