Problem 3-12 Kingbird Company has a fiscal year ending on September 30. Selected data from the September 30 worksheet are presented below KINGBIRD COMPANY Worksheet For The Month Ended September 30, 2017 Adjusted Trial Balance Trial Balance Debit Credit 39,840 21,040 31,900 87,880 Debit Credit Cash Supplies Prepaid Insurance Land Equipment 39,840 3,917 3,888 87,880 127,880 127,880 38,640 17,040 3,340 54,880 15,580 2,000 43,250 17,040 755 54,880 115,580 2,000 Accounts Payable Unearned Service Revenue Mortgage Payable Common Stock Retained Earnings, Sept. 1, 2017 Dividends Service Revenue Salaries and Wages Expense Maintenance and Repairs Expense32,940 Advertising Expense Utilities Expenses Property Tax Expense Interest Expense 14,000 14,000 286,380 288,965 108,360 9,400 19,340 18,640 6,640 108,360 32,940 9,400 19,340 22,940 11,610 517,860 517,860 Totals Insurance Expense Supplies Expense Interest Payable Depreciation Expense Property Tax Payable 28,012 17,123 4,970 4,610 4,300 531,740 531,740 Totals