The Gorman Group is a financial planning services firm owned and operated by Nicole Gorman. As of October 31, 20Y9, the end of the fiscal year, the accountant for The Gorman Group prepared an end- of-period spreadsheet, part of which follows: Account Title Cash The Gorman Group End-of-Period Spreadsheet For the Year Ended October 31, 20Y9 Adjusted Trial Balance Dr. Cr. $11,380 Accounts Receivable 24,770 Supplies 3,870 Prepaid Insurance 8,360 Land 88,000 Buildings 317,000 Accumulated Depreciation-Buildings 103,100 Equipment 229,000 Accumulated Depreciation-Equipment 134,300 Accounts Payable 29,300 Salaries Payable 2,900 Unearned Rent 1,320 Common Stock Retained Earnings Dividends 132,000 244,760 22,000 Service Fees 417,770 Rent Revenue 4,410 Salaries Expense 299,500 Depreciation Expense-Equipment 16,300 Rent Expense 13,600 Supplies Expense 9,640 Utilities Expense 8,710 Depreciation Expense-Buildings 5,810 Repairs Expense 4,800 Insurance Expense 2,630 Miscellaneous Expense 4,490 1,069,860 1,069,860