how to solve this problem

OBJ. 2, 3, 4 Credit Balances Chapter 3 The Adjusting Process PR 3-5A Adjusting entries and adjusted trial balances tal of Debit Rowland Company is a small editorial services company owned and operated by Marlene : $776,180 Rowland. On August 31, 2016, the end of the current year, Rowland Company's account ing clerk prepared the following unadjusted trial balance: Rowland Company Unadjusted Trial Balance August 31, 2016 al Ledger Debit Balances 7,500 Cash 38,400 Accounts Receivable... 7,200 Prepaid Insurance 1.980 Supplies 112,500 Land Building 150,250 Accumulated Depreciation-Building. 87,550 Equipment. 135,300 Accumulated Depreciation-Equipment 97,950 Accounts Payable 12,150 Unearned Rent... 6,750 Marlene Rowland, Capital 221,000 Marlene Rowland, Drawing 15,000 Fees Earned. 324,600 Salaries and Wages Expense. 193,370 Utilities Expense 42,375 Advertising Expense. 22,800 Repairs Expense.. 17.250 Miscellaneous Expense 6,075 750,000 750,000 The data needed to determine year-end adjustments are as follows: a. Unexpired insurance at August 31, $6,000. b. Supplies on hand at August 31, $480. c. Depreciation of building for the year, $7,500. d. Depreciation of equipment for the year, $4,150 e. Rent unearned at August 31, $1,550. f. Accrued salaries and wages at August 31, $3,200. g. Fees earned but unbilled on August 31, $11,330 Instructions 1. Journalize the adjusting entries using the following additional accounts: Salaries and Wages Payable; Rent Revenue Insurance Expense, Depreciation Expense Building Depreciation Expense-Equipment; and Supplies Expense. 2. Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trial balance