The Gorman Group End-of-Period Spreadsheet For the Year Ended October 31, 2018 Adjusted Trial Balance Account Title Dr. Cr. Cash $13,350 Accounts Receivable 29,060 Supplies 4,540 Prepaid Insurance 9,810 Land 103,000 Buildings 371,000 Accumulated Depreciation-Buildings 120,900 Equipment 268,000 Accumulated Depreciation Equipment 157,500 Accounts Payable 34,370 Salaries Payable 3,410 Unearned Rent 1,540 Common Stock 154,000 Retained Earnings 286,340 Dividends 25,800 Service Fees 490,090 Rent Revenue 5,180 Salaries Expense 351,350 19,100 Depreciation Expense-Equipment 16,000 Rent Expense