The unadjusted andadjusted trial balancesfor American Leaf Company on October 31, 2019, follow:

American Leaf Company

Trial Balances

October 31, 2019UnadjustedAdjustedDebit BalancesCredit BalancesDebit BalancesCredit BalancesCash1616Accounts Receivable3844Supplies1210Prepaid Insurance208Land2626Equipment4040Accumulated DepreciationEquipment812Accounts Payable2626Wages Payable02Les Huff, Capital9292Les Huff, Drawing88Fees Earned7480Wages Expense2426Rent Expense88Insurance Expense012Utilities Expense44Depreciation Expense04Supplies Expense02Miscellaneous Expense44200200212212

Journalize the five entries that adjusted the accounts at October 31, 2019. None of the accounts were affected by more than one adjusting entry.

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