Crane Corporation reports the following adjusted account balances, shown in alphabetical order, at the end of its fiscal year, February 28, 2021: Accounts payable 12,600 Income tax payable 4,700 Accounts receivable 27,100 Insurance expense 3,400 Accumulated depreciation-equipment 5,400 Prepaid insurance 2,900 Cash 17,600 Rent expense 5,800 Common shares 10,100 Retained earnings 20,100 Depreciation expense 4,400 Salaries expense 44,450 Dividends declared 1,900 Salaries payable 3,250 Equipment 22,400 Supplies 1,900 Fees earned 87,200 Supplies expense 4,200 Income tax expense 5,000 Utilities expense 2,300 All accounts have normal balances. Prepare an adjusted trial balance at February 28. CRANE CORPORATION Adjusted Trial Balance February 28, 2021 Debit Credit $ $ Totals $ $