Sears Editing Company Unadjusted Trial Balance January 31, 20Y1 Debit Balances Credit Balances Cash Accounts Receivable. Prepaid Insurance. Supplies.. 7,500 38,400 7,200 1,980 Land.... 112,500 Building... 150,250 Accumulated Depreciation-Building.. 87,550 Equipment... 135,300 Accumulated Depreciation-Equipment. 97,950 Accounts Payable. 12,150 Unearned Rent... 6,750 Common Stock 75,000 Retained Earnings 146,000 Dividends 15,000 Fees Earned.. 324,600 Salaries and Wages Expense. 193,370 Utilities Expense 42,375 Advertising Expense.. 22,800 Repairs Expense... 17,250 Miscellaneous Expense 6,075 750,000 750,000