Financial statements and closing entries Instructions Foxy Investigative Services is an investigative services firm that is owned and operated by Shirley Vickers. On November 30, 2018, the end of the fiscal year, the accountant for Foxy Investigative Services prepared an end-of-period spreadsheet, a part of which follows: Foxy Investigative Services End-of-Period Spreadsheet For the Year Ended November 30, 2018 Account Title Adjusted Trial Balance Dr. a Cash 28.000 Accounts Receivable 69,400 Supplies 4,500 Prepaid Insurance 2.500 Building 432,000 Accumulated Depreciation-Building 43,400 Accounts Payable 11,100 Salaries Payable 3.300 Uneamed Rent 1,700 Common Stock 80,000 Retained Earnings 293,400 Dividends 11,400 Service Fees 707,150 Rent Revenue 11,400 Salaries Expense 522,100 Rent Expense 45,600 Supplies Expense 10.800 Depreciation Expense-Building 7.200 Utities Expense 7.150 Repairs Expense 2.700 Insurance Expense 2.500 Miscelaneous Expense 5.600 1,151,450 1,151,450