Trial balance The accounts in the ledger of Seaside Furniture Company as of August 2015 are listed in alphabetical order as follows. All accounts have normal balances. The balance of the cash account has been intentionally omitted. Accounts Payable $33,750 Accounts Receivable 67,500 Cash ? Common Stock 127,650 Dividends 37,000 Fees Earned 562,600 Insurance Expense 10,700 Land 154,150 Miscellaneous Expense 15,750 Notes Payable 73,000 Prepaid Insurance 5,050 Rent Expense 106,900 Retained Earnings 29,900 Supplies 3,400 Supplies Expense 14,050 Unearned Rent 16,300 Utilities Expense 75,400 Wages Expense 315,050