Mather Services Company is a financial planning services firm owned and operated by Lee Mather. As of July 31, 2014, the end of the current fiscal year, the accountant for Mather Services Company prepared an end-of-period spreadsheet (work sheet), part of which is shown below.

Mather Services Company End-of-Period Spreadsheet For the Year Ended July 31, 2014 Adjusted Trial Balance Account Title Dr Cr $12,670 Cash Accounts Receivable 27,580 Supplies 4,310 Prepaid Insurance 9,310 Land 98,000 Buildings 353,000 114,800 Accumulated Depreciation-Buildings Equipment 255,000 Accumulated Depreciation-Equipment 149,600 32,630 Accounts Payable Salaries Payable 3,230 Unearned Rent 1,470 Capital Stock 147,000 Retained Earnings 272,490 Dividends 24,500 465,260 Service Fees 4,910 Rent Revenue Salaries Expense 333,550 18,100 Depreciation Expense-Equipment 15,200 Rent Expense 10,730 Supplies Expense Utilities Expense 9,700 Depreciation Expense-Buildings 6,470 Repairs Expense 5,340 2,930 Insurance Expense Miscellaneous Expense 5,000 1,191,390 1,191,390