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	$3,484,000
Dividends	38,500
Fees Earned	1,290,000
Wages Expense	733,000
Rent Expense	68,700
Supplies Expense	13,650
Miscellaneous Expense	8,400