EX $4-12$Balance sheetMaxFit Weight Loss Co$,$ offers personal weight reduction consulting services to individuals. After all the accounts have been closed on November $30,20$Y$4,$ the end of the fiscal year, the balances of selected accounts from the ledger of MaxFit Weight Loss Co$.$ are as follows:Accounts Payable$44,800$Prepaid Insurance$8,500$Account Receivable$138,600$Prepaid Rent$24,900$Accumulated Depreciation$221,300$Salaries Payable$10,700$Cash?Supplies$5,700$Equipment$563,000$Unearned Fees$21,400$Land$356,200$Vanessa Freeman, Capital$843,400$