PR 3-5A Adjusting entries and adjusted trial balances Obj. 2, 3, 4, 5, 6 An image shows the letter, X inside a circle and text below the circle reads, Excel. An image shows a rectangle and the text inside the rectangle reads General Ledger. Pitman Company is a small editorial services company owned and operated by Jan Pitman. On October 31, 2019 the end of the current year, Pitman Company's accounting clerk prepared the following unadjusted trial balance: The data needed to determine year-end adjustments are as follows: Unexpired insurance at October 31, $600. Supplies on hand at October 31, $675. Depreciation of building for the year, $12,000. Depreciation of equipment for the year, $8,600. Unearned rent at October 31, $2,250. Accrued salaries and wages at October 31, $2,800. Fees earned but unbilled on October 31, $10,050. INSTRUCTIONS Journalize the adjusting entries using the following additional accounts: Salaries and Wages Payable, Rent Revenue, Insurance Expense, Depreciation ExpenseBuilding, Depreciation ExpenseEquipment, and Supplies Expense. Determine the balances of the accounts affected by the adjusting entries and prepare an adjusted trial balance