Moritz Anesthesia is an Anesthesia Company owned and operated by Erv Moritz. The following end$-$of$-$the$-$period adjusted trial balance was prepared on January $31,2025$:

$\backslash$table$[[\backslash$table$[[$Moritz Anesthesia$],[$Adjusted Trial Balance$],[$January $31,2025]]],[$Accounts$,$Debit Balance,Credit Balance$],[$Cash$,500,000,],[$Accounts Receivable,$215,000,],[$Supplies$,10,000,],[$Land$,650,000,],[$Office Equipment,$250,000,],[\backslash$table$[[$Accumulated Depreciation$-$ Office$],[$Equipment$]],,80,000],[$Accounts Payable,,$35,000],[$Salaries Payable,,$24,000],[$Common Stock,$8,80,000],[$Retained Earnings,,$600,000],[$Dividends$,15,000,],[$Fees Earned,,$1,000,000$