and Pitman Company is a small editorial services company owned and operated by Jan Pitman. On October 31, 2019, the end of the current year, Pitman Company's accounting cderk prepared the following unadjusted trial balance: Pitman Company Unadjusted Trial Balance October 31, 2019 Debit 4,420 40,160 7,490 2,040 118,110 141,940 102,790 Accounts Payable Unearned Rent Jan Pitman, Capital Jan Pitman, Drawing Fees Earnmed Salaries a Utilities Expense 12,590 15,660 202,870 44,590