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Instructions Martin Editing Company is a small editorial services company owned and operated by Andrew Martin. On August 31, 2011, the end of the

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Instructions Martin Editing Company is a small editorial services company owned and operated by Andrew Martin. On August 31, 2011, the end of the current year, Martin Editing Company's accounting clerk prepared the following unadjusted trial balance: Martin Editing Company UNADJUSTED TRIAL BALANCE August 31, 2011 ACCOUNT TITLE DEBIT CREDIT 1 Cash 7,500.00 7 Accounts Receivable 38,400.00 Prepaid Insurance 7,200.00 Supplies 1,980.00 Land 112,500.00 Building 150,250.00 Accumulated Depreciation-Building 87,550.00 Equipment 155,500.00 Accumulated Depreciation Equipment 97.950.00 Accounts Payable 12.150.00 11 Uneamed Rent 6,750.00 Common Stock 11 Retained Earnings 75,000.00 146,000.00

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