Optimum Weight Loss Co. offers personal weight reduction consulting services to individuals. After all the accounts have been closed on November 30, 2019, the end of the fiscal year, the balances of selected accounts from the ledger of Optimum Weight Loss Co. are as follows Accounts Payable Accounts Receivable Accumulated Depreciation-Equipment Cash Equipment Land Prepaid Insurance Prepaid Rent Salaries Payable Cheryl Viers, Capital Supplies Unearned Fees $37,600 118,550 187,900 475,250 300,000 7,400 20,200 8,600 714,600 4,800 17,600 Optimum Weight Loss Co. Balance Sheet Label) Assets 2 (Label) 9 (Label) 10 12 13 14 15 Liabilities 15 Liabilities 16 (Label) 18 19 21 Owner's equity 23