Instructions Emerson Company is a small editorial services company owned and operated by Suzanne Emerson. On October 31, 20Y6, Emerson Company's accounting clerk prepared the following unadjusted trial balance: Emerson Company UNADJUSTED TRIAL BALANCE October 31, 2016 ACCOUNT TITLE DEBIT CREDIT Cash 6,820.00 2 Accounts Receivable 34,940.00 Prepaid Insurance 6,550.00 Supplies 1,800.00 Land 102,400.00 Building 273,200.00 7 Accumulated Depreciation-Building 79,660.00 Equipment 123,110.00