The data needed to determine year-end adjustments are as follows:

a.	Unexpired insurance at October 31, $6,105.
b.	Supplies on hand at October 31, $485.
c.	Depreciation of building for the year, $7,140.
d.	Depreciation of equipment for the year, $4,445.
e.	Unearned rent at October 31, $1,890.
f.	Accrued salaries and wages at October 31, $3,330.
g.	Fees earned but unbilled on October 31, $11,475.

	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. Refer to the Chart of Accounts for exact wording of account titles.
2.	Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trial balance.

gnment-take&norogress- QSearch Ch 3-3 Exercises& P 0e-ther 11, 2019 5. EX.03-19 ALGO Progad Incuranc lan Pitman, Jan Pitran. Drziing Sdlaries and Wages Experce Adivertising Experse Progress: 88 Items Hr Work 2 mare Ceck y orkuzes remaning ssgnment Score: 2690 Save and Exit Submit Assignment for Grading 11/30/2017 gnment-take&norogress- QSearch Ch 3-3 Exercises& P 0e-ther 11, 2019 5. EX.03-19 ALGO Progad Incuranc lan Pitman, Jan Pitran. Drziing Sdlaries and Wages Experce Adivertising Experse Progress: 88 Items Hr Work 2 mare Ceck y orkuzes remaning ssgnment Score: 2690 Save and Exit Submit Assignment for Grading 11/30/2017