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 284 284 Accounts Receivable 676 750 Supplies 213 160 Prepaid Insurance 346 208 Land 463 463 Equipment 713 713 Accumulated Depreciation-Equipment 143 233 Accounts Payable 463 463 Wages Payable 0 20 Les Huff, Capital 1,633 1,633 Les Huff, Drawing 147 147 Fees Earned 1,313 1,387 Wages Expense 426 446 Rent Expense 142 142 Insurance Expense 0 138 Utilities Expense 71 71 Depreciation Expense 0 90 Supplies Expense 0 53 Miscellaneous Expense 71 71 3,552 3,552 3,736 3,736 Journalize the five entries that adjusted the accounts at October 31, 20Y2. None of the accounts were affected by more than one adjusting entry.