Sunland Corporation reports the following adjusted account balances, shown in alphabetical order, at the end of its fiscal year, February 28, 2021: Accounts payable 12,600 Income tax payable 4,600 Accounts receivable 26,900 Insurance expense 3,600 Accumulated depreciation-equipment 5,400 Prepaid insurance 2,600 Cash 17,800 Rent expense 6,300 Common shares 10,720 Retained earnings 21,680 Depreciation expense 4,500 Salaries expense 45,250 Dividends declared 2,000 Salaries payable 3,350 Equipment 24,600 Supplies 2,200 Fees earned 88,600 Supplies expense 4,000 Income tax expense 4,900 Utilities expense 2,300 All accounts have normal balances. Prepare an adjusted trial balance at February 28.