Trial balance

The accounts in the ledger of Seaside Furniture Company as of August $20Y5$ are listed in alphabetical order as follows. All accounts have normal balances. The balance of the cash account has been intentionally omitted.

Accounts Payable

Accounts Recelvable

Cash

Common Stock

Dividends

Fees Earned

Insurance Expense

Land

Miscellaneous Expense

Notes Payable

Prepaid Insurance

Rent Expense

Retained Earnings

$$24,050$

$48,150$

$?$

$82,400$

$26,000$

$401,100$

$7,600$

$109,900$

$11,250$

$52,000$

$3,600$

$76,200$

$29,900$