Lamp Light Company maintains and repairs warning lights, such as those found on radio towers and lighthouses. Lamp Light Company prepared the following end-of-period spreadsheet at December 31, 2018, the end of the fiscal year: Lamp Light Company End-of-Period Spreadsheet For the Year Ended December 31, 2018 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Account Title Dr. Cr. Dr. Cr Dr. Cr. Cash 10,800.00 38,900.00 4,200.00 2,730.00 98,000.00 400,000.00 10,800.00 50,200.00 (b) 3,000.00 1,200.00 Accounts Receivable (a) 11,300.00 Prepaid Insurance Supplies (c) 2,250.00 480.00 Land 98,000.00 Building Accumulated Depreciation-Building Equipment Accumulated Depreciation-Equipment 400,000.00 205,300.00 (d) 10,100.00 215,400.00 101,000.00 101,000.00 85,100.00 (e) 6,680.00 91,780.00