The Gorman Group is a financial planning services firm owned and operated by Nicole Gorman. As of October 31, 2018, the end of the fiscal year, the accountant for The Gorman Group prepared an end-of-period spreadsheet, part of which follows: The Gorman Group End-of-Period Spreadsheet For the Year Ended October 31, 2018 Adjusted Trial Balance. Account Title Dr. Cr. Cash $12,820 Accounts Receivable 27,900 Supplies 4,360 Prepaid Insurance 9,420 Land 99,000 Buildings 357,000 Accumulated Depreciation-Buildings 116,200 Equipment 258,000 Accumulated Depreciation-Equipment 151,300 Accounts Payable 33,010 Salaries Payable 3,270 Unearned Rent 1,480 Common Stock Retained Earnings Dividends 148,000. 276,070 24,800 470,660 Service Fees 4,970 Rent Revenue 337,420 Salaries Expense Depreciation Expense-Equipment 18.300