Rowland Company is a small editorial services company owned and operated by Fran Briggs. On August 31, 2018, the end of the current year, Rowland Company's accounting clerk prepared the following unadjusted trial balance:
Unadjusted Trial Balance August 31, 2018 Debit Credit Balances 4,550 41,280 7,700 2,100 121,400 219,000 Balances Cash Accounts Receivable Prepaid Insurance Supplies Land Building Accumulated Depreciation-Building Equipment Accumulated Depreciation-Equipment Accounts Payable Unearned Rent Common Stock Retained Earnings Dividends Fees Earned Salaries and Wages Expense Utilities Expense Advertising Expense Repairs Expense Miscellaneous Expense 148,340 145,890 105,650 12,940 7,350 80,000 157,900 16,090 349,850 208,510 45,830 24,490 18,540 6,650 862,030 862,030