Trial balance of the company is given below
 

Cash Accounts Receivable Prepaid Insurance Supplies Land Building Accumulated Depreciation-Building Equipment Accumulated Depreciation-Equipment Accounts Payable Unearned Rent Suzanne Emerson, Capital Suzanne Emerson, Drawing Fees Earned Salaries and Wages Expense Utilities Expense Advertising Expense Repairs Expense Miscellaneous Expense 5,020 45,570 8,500 2,320 134,010 321,740 161,040 17,760 230,170 50,590 27,030 20,470 7,340 1,031,560 The data needed to determine year-end adjustments are as follows: Unexpired Insurance at October 31, $5,700. Supplies on hand at October 31, $700. Depreciation of building for the year, $3,770. Depreciation of equipment for the year, $3,270. Unearned rent at October 31, $2,110. Accrued salaries and wages at October 31, $3,680. Fees earned but unbilled on October 31, $21,630. 163,740 116,630 14,290 8,110 342,600 386,190 1,031,560