Adjusting Entries and Adjusted Trial Balances Pitman Company is a small editorial services company owned and operated by Jan Pitman on October 31, 2019, the end of the current year, Pitman Company's accounting clerk prepared the following unadjusted trial balance: Pitman Company Unadjusted Trial Balance October 31, 2019 Debit Balances Credit Balances Cash 5,280 Accounts Receivable 47,940 8,940 Prepald Insurance Supplies 2,440 Land 140,990 334,350 172,270 Building Accumulated Depreciation-Building Equipment Accumulated Depreciation-Equipment Accounts Payable 169,430 122,700 15,030 Unearned Rent 8,530 356200 Jan Pitman Capital Unearned Rent 8,530 Jan Pitman, Capital Jan Pitman, Drawing 356,300 Fees Earned 18,690 406,300 242,150 Salaries and Wages Expense Utilities Expense Advertising Expense Repairs Expense Miscellaneous Expense 53,230 28,440 21,530 7,720 1,081,130 1,081,130 . . The data needed to determine year-end adjustments are as follows: Unexpired insurance at October 31, $5,990. Supplies on hand at October 31, $730. Depreciation of building for the year, $3,960 Depreciation of equipment for the year, $3,440. Unearned rent at October 31, $2,220. Accrued salaries and wages at October 31, $3,870. Fees earned but unbilled on October 31, $22,750. Required: 1. Joumalize 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 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. a. b. II ]]]]] II - 9 Book f g. 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. Pitman Company Adjusted Trial Balance October 31, 2019 Debit Balances Credit Balances