Required:
1.	Journalize the adjusting entries using the following additional accounts: Salaries and Wages Payable; Rent Revenue; Insurance Expense; Depreciation ExpenseBuilding; Depreciation ExpenseEquipment; and Supplies Expense.
2.	Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trial balance.

Instructions Martin Editing Company UNADJUSTED TRIAL BALANCE August 31, 20Y1 Instructions The data needed to determine year-end adjustments are as follows: - Unexpired insurance at August 31, $1,800. - Supplies on hand at August 31, $300. - Depreciation of building for the year, $7,500. - Depreciation of equipment for the year, $6,000. - Rent unearned at August 31, $2,250. - Accrued salaries and wages at August 31, \$2,175. - Fees earned but unbilled on August 31, $12,700. Required: 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