Adjusting Entries from Trial Balances The unadjusted and adjusted trial balances for American Leaf Company on October 31, 20Y2, follow: American Leaf Company Trial Balance October 31, 20Y2 Unadjusted Adjusted Debit Balances Credit Balances Debit Balances Credit Balances Cash 184 184 Accounts Receivable 438 486 Supplies 138 104 Prepaid Insurance 236 142 Land 309 309 Equipment 476 476 Accumulated Depreciation-Equipment 95 155 Accounts Payable 300 300 Wages Payable 0 13 Les Huff, Capital 1,058 1,058 Les Huff, Drawing 95 95 Fees Earned 883 931 Wages Expense 276 289 Rent Expense 92 92 Insurance Expense 0 94 Utilities Expense 46 46 Depreciation Expense 0 60 Supplies Expense 0 34 Miscellaneous Expense 46 46 2,336 2,336 2,457 2,457 Journalize the five entries that adjusted the accounts at October 31, 20Y2. None of the accounts were affected by more than one adjusting entry.