The unadjusted and adjusted trial balances for Editorial Services Co. on March 31, 2014, are shown below.

Journalize the five entries that adjusted the accounts at March 31, 2014. None of the accounts were affected by more than one adjustingentry.

Editorial Services Co. Trial Balances March 31, 2014 Unadjusted Adjusted Debit Balances Debit Balances Balances Balance Credit Credit Cash 19 Supplies 10 13 20 4 13 Equipment. 4 13 13 15 31 15 31 Dividends Fees Earned 37 40 12 4 13 4 Rent Expense . .. Insurance Expense Utilities Expense... Depreciation Expense 100 100 106 106