=+The accounts in the ledger ofMatice Co. as ofJuly 31,2008, are listed in alphabetical order as follows.

All accounts have normal balances. The balance ofthe cash account has been intentionally omitted.

Accounts Payable $ 56,130 Notes Payable $120,000 Accounts Receivable 112,500 Prepaid Insurance 9,000 Capital Stock 25,000 Rent Expense 180,000 Cash p Retained Earnings 234,920 Dividends 60,000 Supplies 6,300 Fees Earned 930,000 Supplies Expense 23,700 Insurance Expense 18,000 Unearned Rent 27,000 Land 255,000 Utilities Expense 124,500 Miscellaneous Expense 26,700 Wages Expense 525,000