Adjusting entries and adjusted trial balances Reece Financial Services Co., which specializes in appliance repair services, is owned and operated by Joni Reece. Reece Financial Services' accounting clerk prepared the following unadjusted trial balance at July 31, 20Y9: Reece Financial Services Co. Unadjusted Trial Balance July 31, 20Y9 Debit Credit Balances Balances Cash 3,540 Accounts Receivable 32,120 Prepaid Insurance 5,990 Supplies 1,630 Land 94,440 Building 170,420 Accumulated Depreciation-Building 115,400 Equipment 113,490 Accumulated Depreciation-Equipment 82,200 Accounts Payable 10,070 Unearned Rent 5,720 Common Stock 80,000 Retained Earnings 105,100 Dividends 12,520 Fees Earned 272,170 Salaries and Wages Expense 162,210