Emerson Company UNADJUSTED TRIAL BALANCE October 31, 20Y6 ACCOUNT TITLE DEBIT CREDIT 1 Cash 2 Accounts Receivable 7,655.00 38,345.00 3 Prepaid Insurance 4 Supplies 7,075.00 2,290.00 S Land 113,500.00 6 Building 149,450.00 7 Accumulated Depreciation-Building 87,905.00 8 Equipment 133,250.00 9 Accumulated Depreciation-Equipment 96,435.00 10 Accounts Payable 11,860.00 11 Unearned Rent 6,705.00 12 Suzanne Emerson, Capital 220,820.00 13 Suzanne Emerson, Drawing 14,690.00 14 Fees Earned 328,600.00 15 Salaries and Wages Expense 198,220.00