After the accounts have been adjusted, the following accounts were taken from the Adjusted Trial Balance columns of the end-of-period spreadsheet: Accumulated Depreciation 2,714, Fees Earned 17,997, Depreciation Expense 1,058, Insurance Expense 582, Prepaid Insurance 4,489, Supplies 1,146, Supplies Expense 3,486. Net income for the period is er all of the account balances have been extended to the Balance Sheet columns of the end-of-period spreadsheet, the Debit and Credit columns show totals of 27,897 and 39,331, respectively. This indicates that at January 31, the end of the fiscal year, the following balances are taken from the ledger of Harrison's Dog Walking Service company.