After the accounts have been adjusted at October 31, the end of the fiscal year, the following balances were taken from the ledger of Smart Delivery Services Co.: Retained Earnings $3,427,000 Dividends 40,000 Fees Earned 1,161,000 Wages Expense 738,300 Rent Expense 62,100 Supplies Expense 14,850 Miscellaneous Expense 8,100

CHART OF ACCOUNTS

Smart Delivery Services Co.

General Ledger

	ASSETS
11	Cash
12	Accounts Receivable
13	Supplies
14	Prepaid Rent
15	Land

	LIABILITIES
21	Accounts Payable
22	Unearned Fees
23	Wages Payable

	EQUITY
31	Common Stock
32	Retained Earnings
33	Dividends
34	Income Summary

	REVENUE
41	Fees Earned

	EXPENSES
51	Wages Expense
52	Rent Expense
53	Supplies Expense
59	Miscellaneous Expense