Reece Financial Services Co. Unadjusted Trial Balance July 31, 2016 Credit Debit Balances Balances Cash Accounts Receivable... Prepaid Insurance Supplies Land 10,200 34,750 6,000 1,725 50,000 155,750 Building Accumulated Depreciation-Building. Equipment... Accumulated Depreciation-Equipment Accounts Payable Unearned Rent Joni Reece, Capital Joni Reece, Drawing Fees Earned. . Salaries and Wages Expense. Utilities Expense Advertising Expense Repairs Expense.. Miscellaneous Expense 62,850 45,000 17,650 3,750 3,600 153,550 8,000 158,600 56,850 14,100 7,500 6,100 4,025 400,000 400,000 The data needed to determine year-end adjustments are as follows: a. Depreciation of building for the year, $6,400. Reece Financial Services Co. Unadjusted Trial Balance July 31, 2016 Credit Debit Balances Balances Cash Accounts Receivable... Prepaid Insurance Supplies Land 10,200 34,750 6,000 1,725 50,000 155,750 Building Accumulated Depreciation-Building. Equipment... Accumulated Depreciation-Equipment Accounts Payable Unearned Rent Joni Reece, Capital Joni Reece, Drawing Fees Earned. . Salaries and Wages Expense. Utilities Expense Advertising Expense Repairs Expense.. Miscellaneous Expense 62,850 45,000 17,650 3,750 3,600 153,550 8,000 158,600 56,850 14,100 7,500 6,100 4,025 400,000 400,000 The data needed to determine year-end adjustments are as follows: a. Depreciation of building for the year, $6,400