?Beacon Signals Company maintains and repairs warning lights, such as those found on radio towers and lighthouses. Beacon Signals Company prepared the following end-ofperiod spreadsheet at December 31, 2019, fiscal year:

Beacon Signals Company End-of-Period Spreadsheet For the Year Ended December 31, 2019 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Account Title r. r. Dr. r. Cash 13,000.00 40,500.00 4,200.00 3,000.00 98,000.00 500,000.00 13,000.00 53,000.00 (b) 3,000.00 1,200.00 Accounts Receivable (a) 12,500.00 Prepaid Insurance Supplies Land (c) 2,250.00 750.00 98,000.00 500,000.00 Building Accumulated Depreciation-Building Equipment 255,300.00 (d) 9,000.00 264,300.00 121,900.00 121,900.00