The following account balances were taken from the adjusted trial balance for 3 Rivers Messenger Service, a delivery service firm, for the current fiscal year ended September 30, 2010:
Depreciation Expense $ 8,000 Rent Expense $ 60,500 Fees Earned 425,000 Salaries Expense 213,800 Insurance Expense 1,500 Supplies Expense 2,750 Miscellaneous Expense 3,250 Utilities Expense 23,200
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