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Rowland Company is a small editorial services company owned and operated by Fran Briggs. On August 31, 2018, the end of the current year, Rowland Company's accounting clerk prepared the following unadjusted trial balance: Rowland Company Unadjusted Trial Balance August 31, 2018 Debit Balances Credit Balances Cash 5,090 Accounts Receivable 46,180 Prepaid Insurance 8,610 Supplies 2,350 Land 135,810 Building 244,970 Accumulated DepreciationBuilding 165,950 Equipment 163,210 Accumulated DepreciationEquipment 118,200 Accounts Payable 14,480 Unearned Rent 8,220 Common Stock 80,000 Retained Earnings 186,100 Dividends 18,000 Fees Earned 391,380 Salaries and Wages Expense 233,260 Utilities Expense 51,270 Advertising Expense 27,400 Repairs Expense 20,740 Miscellaneous Expense 7,440 964,330 964,330 The data needed to determine year-end adjustments are as follows: Unexpired insurance at August 31, $5,770. Supplies on hand at August 31, $710. Depreciation of building for the year, $3,820. Depreciation of equipment for the year, $3,310. Rent unearned at August 31, $2,140. Accrued salaries and wages at August 31, $3,730. Fees earned but unbilled on August 31, $21,920. Required: 1. Journalize the adjusting entries using the following additional accounts: Salaries and Wages Payable; Rent Revenue; Insurance Expense; Depreciation ExpenseBuilding; Depreciation ExpenseEquipment; and Supplies Expense.

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