Beacons Company maintains and repairs warning lights, such as those found on radio towers and lighthouses. Beacons Company prepared the following end-of-period spreadsheet at December 31, 20YS, the end of the focal year Beacons Company End-of-Period Spreadsheet For the Year Ended December 31, 2015 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash 10,300 10,300 Accounts Receivable 38.200 (a) 9,000 47,200 Prepaid Insurance 4,400 (b) 3.350 1,050 Supplies 2,730 (c) 2,180 550 Land 98,000 98,000 Building 415.000 415,000 Accumulated Depreciation-Building 205,300 (d) 14,000 219,300 Equipment 104.000 104,000 Accumulated Depreciation-Equipment 85.100 (e) 4.200 89,300