Martin Editing Company is a small editorial services company owned and operated by Andrew Martin. On August 31, 20Y1, the end of the current year, Martin Editing Companys accounting clerk prepared the following unadjusted trial balance: Martin Editing Company UNADJUSTED TRIAL BALANCE August 31, 20Y1 ACCOUNT TITLE DEBIT CREDIT 1 Cash 7,655.00 2 Accounts Receivable 38,345.00 3 Prepaid Insurance 7,075.00 4 Supplies 2,290.00 5 Land 113,500.00 6 Building 149,450.00 7 Accumulated Depreciation-Building 87,905.00 8 Equipment 133,250.00 9 Accumulated Depreciation-Equipment 96,435.00 10 Accounts Payable 11,860.00 11 Unearned Rent 6,705.00 12 Common Stock 74,530.00 13 Retained Earnings 146,290.00