The accounts in the ledger of Hickory Furniture Company as of December 31, 2016, are listed in alphabetical order as follows. All accounts have normal balances. The balance of the cash account has been intentionally omitted. Accounts Payable $ 42,770 Notes Payable $ 50,000 Accounts Receivable 116,900 Prepaid Insurance 21,600 Cash ? Rent Expense 48,000 Elaine Wells, Capital 75,000 Supplies 4,275 Elaine Wells, Drawing 24,000 Supplies Expense 6,255 Fees Earned 745,230 Unearned Rent 12,000 Insurance Expense 3,600 Utilities Expense 26,850 Land 50,000 Wages Expense 580,700 Miscellaneous Expense 9,500 The accounts in the ledger of Hickory Furniture Company as of December 31, 2016, are listed in alphabetical order as follows. All accounts have normal balances. The balance of the cash account has been intentionally omitted.