The unadjusted and adjusted trial balances for Glockenspiel Services Co. on March 31, 2010, are shown below..

Journalize the five entries that adjusted the accounts at March 31, 2010. None of the accounts were affected by more than one adjustingentry

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Glockenspiel Services Co. Trial Balance March 31, 2010 Unadjusted Adjusted Debit Balances Credit Balances Debit Balances Credit Balances Cash 16 16 Accounts Receivable 38 42 Supplies Prepaid Insurance Land 12 20 12 26 26 Equipment . Accumulated Depreciation-Equipment Accounts Payable Wages Payable Page Birch, Capital Page Birch, Drawing 40 40 8. 13 26 26 1 92 92 8. Fees Earned 74 78 Wages Expense Rent Expense Insurance Expense Utilities Expense Depreciation Expense Supplies Expense Miscellaneous Expense 24 25 4 4 4 200 200 210 210