Prepare an adjusted trial balance from the following account information, considering the adjustment data provided (assume accounts have normal balances). Building and Equipment were recently purchased, so there is neither depreciation expense nor accumulated depreciation.

Accounts Payable 3,600

Accounts Recievable 45,333

Building 156,000

Cash 50,480

Common Stock 110,000

Dividends 18,000

Equipment 33,500

Fees Earned Revenue 225,430

Land 18,000

Supplies Expense 5,123

Notes Payable 85,500

Retained Earnings 60,606

Salaries Expense 151,900

Supplies 6,800

Adjustments needed:

• Physical count of supplies inventory remaining at end of period, $3,300
• Customer fees collected in advance (payments were recorded as Fees Earned), $18,500