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 prepared the following unadjusted trial balance: Rowland Company Unadjusted Trial Balance August 31, 2018 Debit Balances Credit Balances Cash Accounts Receivable 5,420 49,210 Prepaid Insurance 9,180 Supplies 2,500 Land 144,720 Building 261,100 Accumulated Depreciation-Building 176,830 Equipment 173,910 Accumulated Depreciation-Equipment 125,950 Accounts Payable 15,430 Unearned Rent 8,760 80,000 Common Stock Retained Earnings Dividends Fees Earned 203,600 19,180 417,050