The calendar year-end adjusted trial balance for Blessinger Co. follows: (6 p.) BLESSINGER CO. Adjusted Trial Balance December 31 Cash Accounts receivable Prepaid rent Prepaid Insurance $112,000 27,000 15,000 9,000 Office supplies 3,300 Office equipment 38,000 Accumulated depreciation-Equipment $3,200 Building 288,000 Accumulated depreciation-Building 42,000 Land 700,000 Accounts payable 25,800 Salaries payable 14,500 Interest payable 2,500 Long-term note payable 72,000 Common stock 200,000 Retained earnings 710,000 Dividends 200,500 Service fees earned 430,800 Salaries expense 90,000 Insurance expense 5,200 Rent expense 5,000 Depreciation expense-Equipment 800 Depreciation expense-Building 7,000 $1,500,80 Totals $1,500,800 0