egetoronto.ca The following accounts are taken from Foresters, Inc. a company that specializes in recovering from cognitive problems, as of December 31. Foresters, INC. Unadjusted Trial Balance At December 31 Account Name Cash Debits Credits $59,750 Accounts Receivable 3,300 Prepaid Insurance 4,700 Equipment 64.600 Land 23,000 Accounts Payable $29,230 Deferred Revenue 1,500 Notes Payable (long-term) 74,000 Common Stock 5,000 Retained Earnings 14,500 Dividends