Instructions Rowland Company is a small editorial services company owned and operated by Marlene Rowland. On August 31, 2018, the end of the current year, Rowland Company's accounting clerk prepared the following unadjusted trial balance: Rowland Company UNADJUSTED TRIAL BALANCE August 31, 2018 ACCOUNT TITLE DEBIT CREDIT Cash 7,420.00 Accounts Receivable 38,115.00 Prepaid Insurance 7,050.00 Supplies 1,630.00 5 Land 114,550.00 Building 150,250.00 7 Accumulated Depreciation-Building 88,800.00