obj. 1, 2, 3, 4 PR 2-4B Journal entries and trial balance lumn: valley Realty acts as an agent in buying, selling, renting, and managing real estate, The unad- 45,000 justed trial balance on July 31, 2018, follows: Valley Realty Unadjusted TrialBalanoe July 31, 2018 Credit Account Debit No. Balances LEDGER Balances 12 100.100 Accounts Receivable. 12.600 13 Prepaid Insurance Office Supplies 16 Land 21.000 Accounts Payable 22 Unearned Rent Notes Payable 17,500 Common Stock. 70,000 Retained Earnings. 44,800 Dividends 591 500 Fees Earned. 385,000 Salary and Commission Expense 49,000 52 Rent Expense 32,200 Advertising Expense. 15,750 Automobile Expense 5.250 Miscellaneous Expense 700,000 700,000 (Continued)