Blue Company has a fiscal year ending on September 30. Selected data from the September 30 worksheet are presented below. BLUE COMPANY Worksheet For The Month Ended September 30, 2020 Trial Balance Adjusted Trial Balance Debit Credit Debit Credit Cash 40,080 40,080 Supplies 21,280 4,152 Prepaid Insurance 31,900 3,791 Land 88,360 88,360 Equipment 128,360 128,360 Accumulated Depreciation-Equipment 38,880 43,940 Accounts Payable 17,280 17,280 Unearned Service Revenue 3,430 755 Mortgage Payable 55,360 55,360 Common Stock 118,060 118,060 Retained Earnings, Sept. 1, 2020 2,000 2,000 Dividends 14,000 14,000 Service Revenue 284.860 287,535 Salaries and Wages Expense 108,270 08,270 Maintenance and Repairs Expense 33,180 33,180 Advertising Expense 9,400 9,400 Utilities Expenses 19,580 19,580 Property Tax Expense 18,730 20,660 Interest Expense Totals Insurance Expense 6,730 12,780 519,870 519,870 28,109 Supplies Expense 17,128 Interest Payable Depreciation Expense Property Tax Payable 6,050 5,060 1,930 Totals 532.910 532,910