Instructions Elite Realty acts as an agent in buying, selling, renting, and managing real estate. The unadjusted trial balance on March 31, 2018, follows: Elite Realty UNADJUSTED TRIAL BALANCE March 31, 2018 ACCOUNT TITLE DEBIT CREDIT 1 Cash 25,400.00 2 Accounts Receivable 60,200.00 3 Prepaid Insurance 3,500.00 4 Office Supplies 5 Accounts Payable 2,100.00 13,100.00 6 Common Stock 10,000.00 7 Retained Earnings 36,600.00 8 Dividends 1,500.00 9 Fees Earned 234,500.00 10 Salary and Commission Expense 145,400.00