177. The following accounts were taken from the Adjusted Trial Balance columns of the work sheet for the year ended April 30, 2011, for Finnegan Co.: Accumulated Depreciation$ 32,000 Fees...

177. The following accounts were taken from the Adjusted Trial Balance columns of the work sheet for the year ended April 30, 2011, for Finnegan Co.:

Accumulated Depreciation$ 32,000

Fees Earned78,000

Depreciation Expense7,250

Dividends5,000

Rent Expense34,000

Prepaid Insurance6,000

Supplies400

Supplies Expense1,800

Insurance Expense2,000

178. The following revenue and expense account balances were taken from the Income Statement columns of the work sheet for Fraser Services Co. for the year ended December 31, 2011:

Depreciation Expense$ 4,950

Insurance Expense2,900

Miscellaneous Expense1,200

Rent Expense24,000

Service Revenue92,500

Supplies Expense3,150

Utilities Expense5,000

Wages Expense63,750