Sears Editing Company is a small editorial services company owned and operated by Deloris Sears. On January 31, 20Y1, the end of the current year, Sears Editing Company's accounting clerk prepared the following unadjusted trial balance Sears Editing Company UNADJUSTED TRIAL BALANCE January 31, 2011 ACCOUNT TITLE DEBIT CREDIT Cash 7,755.00 2 Accounts Receivable 38,655.00 1 Prepaid Insurance 7,380.00 Supplies 2,065.00 Land 111,050.00 Building 153,300.00 Accumulated Depreciation-Building 86,065.00 Equipment 140,000.00 Accumulated Depreciation Equipment 97,335.00 10 Accounts Payable 12,090.00 11 Unearned Rent 6,385.00 Common Stock 13 Retained Earnings 14 Dividends 75,410.00 155,595.00 14,910.00