Trial Balance The accounts in the ledger of Atlantic Furniture Company as of July 2018 are listed in alphabetical order as follows. All accounts have normal balances. The balance of cash account has been intentionally omitted. Accounts Payable Accounts Receivable $92,400 483,600 Cash ? Common Stock 75,000 Dividends 24,000 Fees Earned 2,750,000 Insurance Expense 9,000 Land 50,000 Miscellaneous Expense 10,200 Notes Payable 25,000 Prepaid Insurance 21,600 Rent Expense 140,000 Retained Earnings 311,600 Supplies 3,975 Supplies Expense 11,200 Unearned Rent 6,000 Utilities Expense 49,100 Wages Expense 2,250,000