Rowland Company is a small editorial services company owned and operated by Fran Briggs. On August

Rowland Company is a small editorial services company owned and operated by Fran Briggs. On August 31, 2018, the end of the current year, Rowland Company's accounting clerk prepared the following unadjusted trial balance:

Rowland Company
Unadjusted Trial Balance
August 31, 2018
	Debit Balances		Credit Balances
Cash	4,970
Accounts Receivable	45,160
Prepaid Insurance	8,420
Supplies	2,300
Land	132,790
Building	239,540
Accumulated Depreciation—Building			162,250
Equipment	159,570
Accumulated Depreciation—Equipment			115,570
Accounts Payable			14,160
Unearned Rent			8,040
Common Stock			80,000
Retained Earnings			180,200
Dividends	17,600
Fees Earned			382,670
Salaries and Wages Expense	228,070
Utilities Expense	50,130
Advertising Expense	26,790
Repairs Expense	20,280
Miscellaneous Expense	7,270
	942,890		942,890

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

• Unexpired insurance at August 31, $5,640.
• Supplies on hand at August 31, $690.
• Depreciation of building for the year, $3,730.
• Depreciation of equipment for the year, $3,240.
• Rent unearned at August 31, $2,090.
• Accrued salaries and wages at August 31, $3,650.
• Fees earned but unbilled on August 31, $21,430.