The unadjusted and adjusted trial balances for American Leaf Company on October 31, 2019, follow:

Journalize the five entries that adjusted the accounts at October 31, 2019. None of the accounts were affected by more than one adjusting entry.

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American Leaf Company Trial Balances October 31, 2019 Adjusted Unadjusted Debit Debit Balances Balances Credit Balances Balances 16 12 26 16 10 26 Accounts Receivable.. Prepaid Insurance... 40 40 12 26 26 Accounts Payable... Wages Payable.... Les Huff, Capital... Les Huff, Drawing 92 92 8 4 26 Wages Expense Insurance Expense Utilities Expense.... Depreciation Expense Miscellaneous Expense 212 212 200 200