The Oromocto Corporation reports the following adjusted account balances, shown in alphabetical order, at the end of its fiscal year, February 28, 2015:

Prepare an adjusted trial balance at February 28.

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$13,000 28,000 Accounts payable Income tax payable nsurance expense Prepaid insurance Rent expense Retained earnings Salaries payable Salaries expense Supplies Supplies expense Utilities expense S 50 Accounts receivable Accumulated depreciation-equipment Common shares Depreciation expense 6,000 21,000 3,000 16,400 1,000 4,000 2,400 20,000 4,400 Dividends Equipment 23,450 39,500 Fees earned Income tax expense