Finders Investigative Services is an investigative services firm that is owned and operated by Stacy Tanner. On June 30, 2016, the end of the fiscal year, the accountant for Finders Investigative Services prepared an end-of-period spreadsheet, a part of which follows: Finders Investigative Services End-of Period Spreadsheet For the Year Ended June 30, 2016 Adjusted Trial Balance Account Title Dr. Cr. Cash Accounts Receivable Supplies Prepaid Insurance 20.300 69.400 4,600 2,500 434.000 42,000 11.600 3,000 Accounts Payable