Misfire Company is a small editorial services company owned and operated by Pedro Borman. On August 31, 2010, the end of the current year, Misfire Company's accounting clerk prepared the unadjusted trial balance shown on the next page.

The data needed to determine year-end adjustments are as follows:

(a) Unexpired insurance at August 31, $1,800.
(b) Supplies on hand at August 31, $750.
(c) Depreciation of building for the year, $2,000.
(d) Depreciation of equipment for the year, $5,000.
(e) Rent unearned at August 31, $2,850.
(f) Accrued salaries and wages at August 31, $2,800.
(g) Fees earned but unbilled on August 31, $12,380.



Instructions
1. Journalize the adjusting entries. Add additional accounts as needed.
2. Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trialbalance.