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Martn Edbing Comoary is a smal edional sevices compary owned and operaled by Axdrew Marth. On August 31, 20Y1, the end of the current ybas, Martin EdSing Company's accounting deck prepared the folowing unadjusted trial bolance \begin{tabular}{|c|c|c|c|} \hline \multicolumn{2}{|c|}{ Instructions } & \\ \hline 13 & Retained Eamings & & 156,765.00 \\ \hline 14 & Dividends & 14,500.00 & \\ \hline 15 & Fees Earned & & 327,050.00 \\ \hline 16 & Salaries and Wages Expense & 196,570.00 & \\ \hline 17 & Utilities Expense & 42,485,00 & \\ \hline 18 & Advertising Expense & 22,730.00 & \\ \hline 19 & Repairs Expense & 17,280.00 & \\ \hline 20 & Miscellaneous Expense & 5,920.00 & \\ \hline 21 & Totals & 763,355.00 & 763,355.00 \\ \hline \end{tabular} The data needed to determine year-end adjustments are as follows: - Unexpired insurance at August 31, \$5,985. - Supplies on hand at August 31,$470. - Depreciation of building for the year, $7,900. - Depreciation of equipment for the year, $4,590. - Rent unearned at August 31, \$1,560. - Accrued salaries and wages at August 31,$3,085. - Fees earned but unbilled on August 31, \$11,010. Required: \begin{tabular}{|c|c|c|c|} \hline 3 & Prepaid Insurance & 7,310.00 & \\ \hline 4 & Supplies & 2,435.00 & \\ \hline 5 & Land & 117,450,00 & \\ \hline 6. & Building & 153,100.00 & \\ \hline 7 & Accumulated Depreciation-Building & & 87,230.00 \\ \hline 8 & Equipment & 137,150.00 & \\ \hline 9 & Accumulated Depreciation-Equipment & & 99,160.00 \\ \hline 10 & Accounts Payable & & 12,005.00 \\ \hline 11 & Unearned Rent & & 6,425.00 \\ \hline 12 & Common Stock & & 74,720.00 \\ \hline 13 & Retained Farninos & & 15676500 \\ \hline \end{tabular}