1. Preparation of   the adjusting entries for 
Sears editing ‘company
Sears editing ‘company  Adjusting Entries
a. Dr Insurance expense $1,800
 ($7,200-$5,400)  
Cr Prepaid insurance  $1,800
(To record insurance expense)
  b. Dr  Supplies expense $1,605
($1980 - $375) 
Cr Supplies  $1,605
(To record supplies expense)
 c. Dr  Depreciation expense $6,000 
Cr Accumulated depreciation-building  $6,000
(To record depreciation expense on building) 
d. Dr  Depreciation expense $3,000
 Cr Accumulated depreciation-equipment  $3,000
(To record depreciation expense on equipment)  
e. Dr Unearned rent $5,400
($6,750-$1,350) 
 Cr Rent revenue  $5,400
(To record rent earned from unearned rent)
 f. Dr Salaries and wages expense $2,900 
Cr Salaries and wages payable  $2,900
(To record salaries and wages expense)  
g. Dr Accounts receivable $18,600 
Cr Fees earned  $18,600
(To record accrued revenue)
2. Preparation of  an adjusted trial balance.
Sears editing ‘Company Adjusted Trial balance
Debit side
Cash $7,500
Account Receiveble $57,000
Prepaid Insurance  $5,400
Supplies $375
Land $112,500
Building $150,250
Equipment $135,300
Drawing $15,000
Salaries and wages expense $196,270
Utilities expense $42,375
Advertising expense $22,800
Repair expense $17,250
Depreciation expense-Building $6,000
Depreciation expense-Equipment $3,000
Insurance expense $1,800
Supplies expense $1,605
Miscellaneous expense $6,075
Total Debit side $780,500
Credit side
Accumulated Depreciation-Building  $93,550
Accumulated Depreciation-Equipment $100,950
Account payable $12,150
Unearned rents $1,350
Salaries and wages payable $2,900
Capital stock $221,000
Fees earned $343,200
Rent revenue $5,400
Total Credit side $780,500
Learn more here:brainly.com/question/21304366