Optimum Weight Loss Co. offers personal weight reduction consulting services to individuals. After all the accounts have been closed on Novermber 30, 2016, the end of the fiscal year, the balances of selected accounts from the ledger of Optimum Weight Loss Co. are as folows 36,000 116,000 186,400 Accounts Payable Accounts Receivable Accumulated Depreciation-Equipment Cash Common Stock Equipment Land Prepaid Insurance Prepaid Rent Retained Earnings Salaries Payable Supplies Uneamed Fees 75,000 478,650 300,000 7,800 25,000 635,900 9,300 4,500 17,300