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Beacons Company maintains and repairs warning lights, such as those found on the radio towers and lighthouses. Beacons Company prepared the following end-of-period amounts at December 31, 2025, the end of the fiscal year. Cash 10,800 Retained Earnings 128,100 Accounts 48,000 Dividends 10,000 Receivable Prepaid Insurance 1,050 Fees Earned 372,800 Supplies 550 Rent Revenue 1,100 Land 98,000 Salaries Expense 163,100 Building 400,000 Advertising 21,700 Expense Acc. Dep.- 217,300 Utilities Expense 16,400 Building Equipment 101,000 Dep. Exp.- 12,000 Building Acc. Dep.- 89,900 Repairs Expense 8,850 Equipment Accounts Payable 15,700 Dep. Exp.- 4,800 Equipment Salaries Payable 5,000 Insurance 3,150 Expense Unearned Rent 1,000 Supplies Expense 2,180 Common Stock 75,000 Mis. Expense 4,320