Rowland Company is a small editorial services company owned and operated by Fran Briggs. On August 31, 2018, the end of the current year, Rowland Company's accounting clerk pre pared the usted trial balance Rowland Company Unadjusted Trial Balance August 31, 2018 4,300 39,280 7,320 2,000 115,520 208,440 Accounts Receivable Prepaid Insurance Supplies Land Building Accumulated Depreciation-Building Equipment Accumulated Depreciation-E Accounts Payable Unearned Rent Common Stock Retained Earnings 141,160 138,830 quipment 100,540 12,320 6,990 80,000 146,400 15,310 Fees Earned 332,920 Salaries and Wages Expense 198,420