E3-36 The accounts of Maritime Specialists Ltd. prior to the year-end adjustments are given below. Cash Accounts receivable Supplies Prepaid insurance Building $ 4,000 Share capital 7,000 Retained earnings 4,000 Dividends.... 3,000 Service revenue $ 10,000 43,000 16,000 155,000 107,000 Salary expense 32,000 Accumulated depreciation-building. 14,000 Depreciation expense-building 0 Land Accounts payable Salary payable...... Unearned service revenue 5,000 Utilities expense 51,000 Supplies expense 0 6,000 Insurance expense. 0 0 Advertising expense. 7,000 2,000