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Financial Statements and Closing Entries The Gorman Group is a financial planning services firm owned and operated by Nicole Gorman. As of October 31, 2019, the end of the fiscal year, the accountant for the Gorman Group prepared an end-of-period spreadsheet part of which follows: Dr. The Gormar Group End-of-Period Spreadsheet For the Year Ended October 31, 2019 Adjusted Trial Balance Account Title Cr Cash 18,490 Accounts Receivable 40,260 Supplies 6,290 Prepaid Insurance 13,590 Land 143,000 Buildings 515,000 Accumulated Depreciation Buildings 167,600 Equipment 372,000 Accumulated Depreciation Equipment 218,300 Accounts Payable 47,620 Salaries Payable 4,720 Unearned Rent 2.140 Nicole Gorman, Capital 611,680 Nicole Gorman, Drawing 35,700 Service Fees 679,010 Rent Revenue 7,170 Salaries Expense 486,780 Salaries Expense Depreciation Expense-Equipment Rent Expense Supplies Expense Utilities Expense Depreciation Expense-Buildings Repairs Expense Insurance Expense Miscellaneous Expense I 486,780 26,400 22,100 15,660 14,150 9,440 7,800 4,280 7,300 1,738,240 1,738,240 Required: