Adjusting Entries and Adjusted Trial Balances The data needed to determine year-end adjustments are as follows: - Unexpired insurance at October 31,$4,190. - Supplies on hand at October 31,$510. - Depreciation of building for the year, $2,780. - Depreciation of equipment for the year, $2,410. - Unearned rent at October 31, $1,550. - Accrued salaries and wages at October 31,$2,710. - Fees earned but unbilled on October 31,$15,940