PR 3-5B Adjusting entries and adjusted trial balances Reece Financial Services Co., which specializes in appliance repair services, is owned and oper ated by Joni Reece. Reece Financial Services' accounting clerk prepared the following unadjusted trial balance at July 31, 2018: Obj. 2, 3, 4, 5,6 Reece Financial Services Co. Unadjusted Trial Balance July 31, 2018 Debit Balances Credit Balances Cash ... 34,750 6,000 Land 50,000 62,850 17,650 3,750 3,600 60,000 93,550 Unearned Rent Retained Earnings Dividends Fees Earned. 8,000 158,600 Advertising Expense 7,500 6,100 Miscellaneous Expense 400,000 400,000 Continued