The above balances are for Parks Plc. at the end of its first 12-month fiscal year ended August 31, 2023. At the end of August, the following additional information is available: (a) The company's insurance coverage is provided by a single comprehensive 12-month policy that began on March 1, 2015. (b) Supplies on hand total $2,850. (c) The building has an estimated useful life of 50 years. (d) The furniture has an estimated useful life of ten years. (e) The equipment has an es mated useful life of 20 years. (f) Interest of $208 on the bank loan for the month of August will be paid on September 1, when the regular $350 payment is made. (g) A review of the unadjusted balance in the unearned commissions revenue account indicates the unearned balance should be $450. (h) A review of the unadjusted balance in the subscription revenue account reveals that $2,000 has not been earned. (i) Salaries that have been earned by employees in August but are not due to be paid to them until the next payday (in September) amount to $325. 8:33M \begin{tabular}{|l|l|} \hline Cash & 12,000 \\ \hline Accounts Receivable & 3,600 \\ \hline Prepaid Insurance & 1800 \\ \hline Supplies & 2,500 \\ \hline Land & 15,000 \\ \hline Building & 60,000 \\ \hline Furniture & 3,000 \\ \hline Equipment & 20,000 \\ \hline Accumulated Depreciation - Building & 0 \\ \hline Accumulated Depreciation - Equipment & 0 \\ \hline Accumulated Depreciation - Furniture & 0 \\ \hline Accounts Payable & 4400 \\ \hline Salaries Payable & 0 \\ \hline Interest Payable & 0 \\ \hline Unearned Commissions Revenue & 1200 \\ \hline Unearned Subscriptions Revenue & 800 \\ \hline Bank Loan & 47600 \\ \hline Share Capital & 52100 \\ \hline Retained Earnings & \\ \hline Income Summary & \\ \hline Commissions Earned & 37900 \\ \hline Subscriptions Revenue & 32700 \\ \hline Advertising Expense & 4,300 \\ \hline Depreciation Expense - Building & \\ \hline Depreciation Expense - Equipment & \\ \hline Depreciation Expense - Furniture & 2,365 \\ \hline Insurance Expense & \\ \hline Interest Expense & \\ \hline Salaries Expense & \\ \hline Supplies Expense & \\ \hline Utilities Expense & \\ \hline & \\ \hline \end{tabular}