PR 3-SA Adjusting Entries and Adjusted Trial Balances Obj. 2, 3, 4.5.6 Sears Editing Company is a small editorial services company owned and operated by Delotis Sears. On January 31, 2011, the end of the curtent year, Sears Editing Company's accounting clerk prepared the following unadjusted trial balance . Seansing Co ried talai May 21, 2011 Debe Credit Balance 7.500 3,400 7200 112.500 150.350 27.550 135300 Cash Accounts Receivable Prepaidance Supplies Land Building Accumulated Depreciation-Banding Equipment Accumulated Depreciation Equipment Accounts Payable Uneamed Bent. Common Stock Retwined Earnings Divided Foscarnad Salaries and Wages Expense Upene. Advertising Expense Repairs Expense . Misolaneous 97950 12.15 50 75.000 000 15.000 24600 193.370 75 22.00 17.250 2015 250.000 750.000 . The data needed to determine year-end adjustments are as follows: Unexpired insurance at January 31, $2,400 Supplles on hand at January 31, $250. Depreciation of building for the year, 56,600 Depreciation of equipment for the year, $3,500 Rent uneared at January 31, $2,750 - Accrued salaries and wages at January 31, $1,800 Fees earned but unbilled on January 31, $25.000 Instructions . 1. Journalize the adjusting entries using the following additional accounts: Salaries and Wages Payable, Rent Revenue Insurance Expense Depreciation Expense--ilding Depreciation Expense-Equipment, and Supplies Expense. 2. Determine the balances of the accounts affected by the adjusting and prepare an adjusted trial balance Check Plure Total of Debit column $776,900