The unadjusted and adjusted trial balances for McWay Services Co. on August 31, 2012, are shown below.

Journalize the five entries that adjusted the accounts at August 31, 2012. None of the accounts were affected by more than one adjustingentry.

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McWay Services Co. Trial Balance August 31,2012 Unadjusted Debit Credit Adjusted Debit Credit Balances Balances Balances Balances Cash..-.-.-.--.. 21 ,10 13 13 20 Land 4 13 13 Accounts Payable.... 46 46 Chad McWay, Ca Chad McWay, Drawing pital. 37 39 12 13 Wages Expense... Rent Expense Insurance Expes... Utilities Expense Supplies Expense. 100 100 104 104