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, 20Y5, the end of the fiscal 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 10,000 10,000 Accounts Receivable 39,000 (a) 9,100 48,100 Prepaid Insurance 4,300 (b) 3.150 1,150 Supplies 2,740 (c) 2.180 560 Land 98,000 98,000 Building 423.000 423,000 Accumulated Depreciation-Building 205,300 (d) 12,000 217,300 Equipment 106.000 106.000 Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable 85,100 (e) 4.400 89,500 16,000 16,000 (f) 5.000 5,000