I attached all the doucments, please help with question 1 and question 2. I understand how to do question 1 can you give steps on how to do question 2 please.

(Question 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. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered.

(Question 2)

Determine the balances of the accounts affected by the adjusting entries and prepare an adjusted trial balance.

Emerson Company is a small editorial services company owned and operated by Suzanne Emerson. On October 31,20Y6, Emerson Company's accounting clerk prepared the following unadjusted trial balance: Instructions \begin{tabular}{|r|l|r|r|} \hline 4 & Supplies & 2,125.00 & \\ \hline 5 & Land & 108,400.00 & \\ \hline 6 & Building & 145,300.00 & \\ \hline 7 & Accumulated Depreciation-Building & & 85,610.00 \\ \hline 8 & Equipment & 134,800.00 & \\ \hline 9 & Accumulated Depreciation-Equipment & & 96,100,00 \\ \hline 10 & Accounts Payable & & 12,625.00 \\ \hline 11 & Unearned Rent & & 6,340.00 \\ \hline 12 & Suzanne Emerson, Capital & & \\ \hline 13 & Suzanne Emerson, Drawing & & 219,690.00 \\ \hline & . & & \\ \hline \end{tabular} Instructions \begin{tabular}{|r|l|r||r|} \hline 11 & Unearned Rent & & \multicolumn{1}{|c||}{} \\ \hline 12 & Suzanne Emerson, Capital & & 219,690.00 \\ \hline 13 & Suzanne Emerson, Drawing & 15,120.00 & \\ \hline 14 & Fees Earned & & 323,700.00 \\ \hline 15 & Salaries and Wages Expense & 196,770.00 & \\ \hline 16 & Utilities Expense & 42,265,00 & \\ \hline 17 & Advertising Expense & 23,135.00 & \\ \hline 18 & Repairs Expense & 17,195.00 & \\ \hline 19 & Miscellaneous Expense & 6,240.00 & \\ \hline 20 & Totals & 744,065.00 & 744,065.00 \\ \hline & & \\ \hline \end{tabular} 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. 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. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for joumal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. 2. Determine the balances of the accounts affected by the adjusting entries and prepare an adjusted trial balance. 2. Determine the balances of the accounts affected by the adjusting entries and prepare an adjusted trial balance. Chart of Accounts \begin{tabular}{ll} \multicolumn{1}{l}{ ASSETS } & REVENUE \\ 11 Cash & 41 Fees Earned \\ 12 Accounts Receivable & 42 Rent Revenue \\ 13 Prepaid Insurance & \\ 14 Supplies & EXPENSES \\ 15 Land & 51 Salaries and Wages Expense \\ 16 Building & 52 Utilities Expense \\ 17 Accumulated Depreciation-Building & 53 Advertising Expense \\ 18 Equipment & 54 Repairs Expense \\ 19 Accumulated Depreciation-Equipment & 55 Depreciation Expense-Building \\ & 56 Depreciation Expense-Equipment \end{tabular} Chart of Accounts 18Equipment19AccumulatedDepreciation-EquipmentLIABILITIES21AccountsPayable22UnearnedRent23SalariesandWagesPayableEQUITY31SuzanneEmerson,Capital32SuzanneEmerson,Drawing54RepairsExpense55DepreciationExpense-Building56DepreciationExpense-Equipment57InsuranceExpense58SuppliesExpense59MiscellaneousExpense