The Gorman Group is a financial planning services firm owned and operated by Nicole Gorman. As of October 31, 2018, the end of the fscal 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 $18,380 40,000 Accounts Receivable Supplies Prepaid Insurance 13,500 142,000 511,000 Accumulated Depreclation-Buildings Accounts Payable Salaries Payable Unearned Rent Common Sock 216,900 47,310 4,690 2,130 212,000 Retained Earnings Service Fees 7,130 Salaries Expense 26,300 work eaved 5 6 8 9 0