Introductionsthe unadjusted and adjusted trial balances for american leaf company on october 31, 2016, follow: american leaf companyunadjusted trial balanceoctober 31, 2016account title debit credit1cash16.002accounts receivable38.003supplies12.004prepa id insurance20.005land26.006equipment4 0.007accumulated depreciation-equipment8.008accounts payable26.009wages payable10sloane kissel, capital92.0011sloane kissel, drawing8.0012fees earned74.0013wages expense24.0014rent expense8.0015insurance expense16utilities expense4.0017depreciation expense18supplies expense19miscellaneous expense4.0020totals200.00200.00jour nalize the five entries that adjusted the accounts at october 31, 2016. none of the accounts were affected by more than one adjusting entry. refer to the chart of accounts for exact wording of account titles. adjustment trial balanceamerican leaf companyadjusted trial balanceoctober 31, 2016account title debit credit1cash16.002accounts receivable44.003supplies10.004prepa id insurance8.005land26.006equipment40 .007accumulated depreciation-equipment12.008account s payable26.009wages payable2.0010sloane kissel, capital92.0011sloane kissel, drawing8.0012fees earned80.0013wages expense26.0014rent expense8.0015insurance expense12.0016utilities expense4.0017depreciation expense4.0018supplies expense2.0019miscellaneous expense4.0020totals212.00212.00char t of accountschart of accountsamerican leaf companygeneral ledgerassets11 cash12 accounts receivable13 supplies14 prepaid insurance15 land16 equipment17 accumulated depreciation-equipmentliabilities21 accounts payable22 wages payableequity31 sloane kissel, capital32 sloane kissel, drawingjournaljournalize the five entries that adjusted the accounts at october 31, 2016. none of the accounts were affected by more than one adjusting entry. refer to the chart of accounts for exact wording of account titles. page 1journaldate description post. ref. debit credit1adjusting entries234567891011revenue41 fees earnedexpenses51 wages expense52 rent expense53 insurance expense54 utilities expense55 depreciation expense56 supplies expense57 miscellaneous expense