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sessment Adjusting Entries and Adjusted Trial Balances Rowland Company is a small editorial services company owned and operated by Fran Briggs. On August 31, 2016, the end of the currint year, Rowland Company's accounting clerk prepared the following unadjusted trial balance Rowland Company Unadjusted Trial Balance August 31, 2018 Debit Credit Balances Balances Cash 4,170 Accounts Receivable Prepaid Insurance Supplies Land 37,890 7,060 1,930 111,430 201,050 136,150 Buliding Accumulated Depreciation-Building Equipment Accumulated Depreciation Equipment Accounts Payable 133,910 96,980 11,880 6,740 80,000 Unearned Rent Common Stock Check My Work 1 more Check My Work uses remaining sessment Accumulated Depreciation-Equipment Accounts Payable 96,980 11,880 6,740 Uneamed Rent Common Stock 80,000 138,400 Retained Earnings Dividends 14,770 Fees Earned 321,120 Salaries and Wages Expense Utilities Expense Advertising Expense Repairs Expense Miscellaneous Expense 191,390 42,070 22,480 17,020 6,100 791,270 791,270 The data needed to determine year-end adjustments are as follows: Unexpired insurance at August 31, $4,730. Supplies on hand at August 31, $580. Depreciation of building for the year, $3,130. Depreciation of equipment for the year, 52,720. Rent unearned at August 31, $1,750. Accrued salaries and wages at August 31, 53,060. Fees earned but unbilled on August 31, $17,980. Required: . Check My Work 1 more Check My Work uses remaining com/i/takeAssignment/takeAssignment Main doinvoker=Stakelssignments LOLITA 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. Insurance Expense Prepaid Insurance bSupplies Expense Supplies Depreciation Expense-Building Accumulated Depreciation-Building d. Depreciation Expense-Equipment Accumulated Depreciation-Equipment ] 0 0 0 ID DOO e Rent Revenue Unearned Rent T. Salaries and Wages Expense Salaries and Wages Payable a Accounts Receivable Check My Work 1 more Check My Work uses remaining 2. Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trial balance. If an amount box does not require an entry, leave it blank. Rowland Company Adjusted Trial Balance August 31, 2018 Debit Balances Credit Balances Check My Work 1 more Check My Work uses remaining sessment Adjusting Entries and Adjusted Trial Balances Rowland Company is a small editorial services company owned and operated by Fran Briggs. On August 31, 2016, the end of the currint year, Rowland Company's accounting clerk prepared the following unadjusted trial balance Rowland Company Unadjusted Trial Balance August 31, 2018 Debit Credit Balances Balances Cash 4,170 Accounts Receivable Prepaid Insurance Supplies Land 37,890 7,060 1,930 111,430 201,050 136,150 Buliding Accumulated Depreciation-Building Equipment Accumulated Depreciation Equipment Accounts Payable 133,910 96,980 11,880 6,740 80,000 Unearned Rent Common Stock Check My Work 1 more Check My Work uses remaining sessment Accumulated Depreciation-Equipment Accounts Payable 96,980 11,880 6,740 Uneamed Rent Common Stock 80,000 138,400 Retained Earnings Dividends 14,770 Fees Earned 321,120 Salaries and Wages Expense Utilities Expense Advertising Expense Repairs Expense Miscellaneous Expense 191,390 42,070 22,480 17,020 6,100 791,270 791,270 The data needed to determine year-end adjustments are as follows: Unexpired insurance at August 31, $4,730. Supplies on hand at August 31, $580. Depreciation of building for the year, $3,130. Depreciation of equipment for the year, 52,720. Rent unearned at August 31, $1,750. Accrued salaries and wages at August 31, 53,060. Fees earned but unbilled on August 31, $17,980. Required: . Check My Work 1 more Check My Work uses remaining com/i/takeAssignment/takeAssignment Main doinvoker=Stakelssignments LOLITA 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. Insurance Expense Prepaid Insurance bSupplies Expense Supplies Depreciation Expense-Building Accumulated Depreciation-Building d. Depreciation Expense-Equipment Accumulated Depreciation-Equipment ] 0 0 0 ID DOO e Rent Revenue Unearned Rent T. Salaries and Wages Expense Salaries and Wages Payable a Accounts Receivable Check My Work 1 more Check My Work uses remaining 2. Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trial balance. If an amount box does not require an entry, leave it blank. Rowland Company Adjusted Trial Balance August 31, 2018 Debit Balances Credit Balances Check My Work 1 more Check My Work uses remaining