Balance Sheet Dynamic Weight Loss Co. offers personal weight reduction consulting services to individuals. After all the accounts have been closed on June 30, 2017, the end of the fiscal year, the balances of selected accounts from the ledger of Dynamic Weight Loss are as follows: Accounts Payable $10,620 Accounts Receivable. 25,590 Accumulated Depreciation Equipment 31,970 Common Stock 180,000 Cash ? Equipment 92,390 Land 123,000 Prepaid Insurance 5,950 Prepaid Rent 3,720 Retained Earnings 33,040 Salaries Payable 4,140 Supplies 640 Unearned Fees 3,080