Chapter 3 The Adjusting Process quad147 PR 3-5A Adjusting entries and adjusted trial balanees obl. 2, 3, 4, 6, 6 Sears Editing Company is a small editorial services company owned and operated by Deloris Sears. On January 31,20 xx1, the end of the current year, Sears Editing Company's accounting clerk prepared the following unadjusted trial balance: Cash Accounts Receivable. Prepaid Insurance. Supplies Building Accumulated Depreciation-Bul Equipment. Accumulated Depreciation - Accounts Payable Unearned Rent Common Stock Retained Earnings Dividends Fees Earned. Salaries and Wages Expense. Utilities Expense Advertising Expense. Repairs Expense. Miscellaneous Expense The data needed to determine year-end adjustments are as follows: Unexpired insurance at January