Easy Weight Loss Co. offers personal weight reduction consulting services to individuals. After all the accounts have been closed on November 30, 2017, the end of the fiscal year, the balances of selected accounts from the ledger of Easy Weight Loss are as follows: Accounts payable $37,000 Accounts receivable 117,500 Accumulated depreciation-equipment 187,200 Cash ? Common stock 75,000 Equipment 474,150 Land 300,000 Prepaid insurance 6,400 Prepaid rent 24,000 Retained earnings 636,200 Salaries payable 8,600 Supplies 4,800 Unearned fees 17,600