The balances in the general ledger of Mind Over Batter cake shop as of January 31, before adjustments, are as follows: Cash Supplies Prepaid Insurance Equipment Retained Earnings Accounts payable Accumulated Depreciation $ 11,000 $ 21,500 $ 9,600 $ 232,600 $ 65,600 $ 11,800 $ 125,400 Common Stock Dividends Service Revenue Salary Expense Rent Expense Utilities Expense Miscellaneous Expense 40,000 10,000 232,200 $ 125 200 40,000 19,700 5,400