Demo Consulting is a consulting firm owned and operated by Jesse Flatt. The following end-of-period spreadsheet was prepared for the year ended August 31, 2019: Demo Consulting End-of-Period Spreadsheet For the Year Ended August 31, 2019 Unadjusted Adjusted Trial Balance Adjustments Trial Balance Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash 10,420 10,420 Accounts Receivable 24,820 24,820 Supplies 2,630 2,2101 420 Land 21,350 21,350 Office Equipment 20,100 20,100 Accumulated Depreciation 2,760 1,320 4,080 Accounts Payable 6,700 6,700 Salaries Payable 320 320 Common Stock 8,400 8,400 Retained Earnings Dividends Fees Earned 16,920 16,920 3,230 3,230 68,620 68,620 Salary Expense 18,860 3201 19,180 Supplies Expense 2,210 2,210 Depreciation Expense 1,320 1,320 Miscellaneous Expense 1,990 1,990 103,400. 103,400 3,850 3,850 105,040 105,040