Instructions Chart of Accounts Labels and Amount Descriptions Income Statement Instructions Beacons Company maintains and repairs warning lights, such as those found on radio towers and lighthouses. Beacons Company prepared the following en December 31, 20Y5, the end of the fiscal year: Beacons Company End-of-Period Spreadsheet For the Year Ended December 31, 20Y5 Unadjusted Trial Balance: Adjustments Adjusted Trial Balance < Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cashi 10,800.00 10,800.00 Accounts Receivable 38,900.00 (a) 9,100.00 48,000.00 Prepaid Insurance 4,200.00 (b) 3,150.00 1,050.00 Supplies 2,730.00 (c) 2,180.00 550.00 Land 98,000.00 98,000.00 Building 400,000.00 400,000.00 Accumulated Depreciation-Building 205,300.00 (d) 12,000.00 217,300.00 Equipment 101,000.00 101,000.00 Accumulated Depreciation-Equipment Accounts Payable Calarion and Wanne Daunhin 85,100.00 (e) 4,800.00 89,900.00 15,700.00 15,700.00 10 5.000.0 6.000.00