Instructions Sears Editing Company is a small editorial services company owned and operated by Deloris Sears. On January 31, 2011, the end of the current year, Sears Editing Company's accounting clerk prepared the following unadjusted trial balance: 1 Cash 2 Accounts Receivable- Sears Editing Company UNADJUSTED TRIAL BALANCE January 31, 2011 ACCOUNT TITLE DENT CREDIT 771000 37,935.00 Prepaid Insurance Supplies 7,070.00 2.125.00 Land 108,400.00 Building 145,300.00 Accumulated Depreciation-Building 85,610.00 Equipment 134.800.00 Accumulated Depreciation Equipment 96,100.00 Accounts Payable 12,625.00 Unearned Rert 6.34000