Blue Spruce Company Adjusted Trial Balance July 31, 2019 No. Account Titles Debit Credit 101 Cash $10,300 112 Accounts Receivable 9,500 157 Equipment 16,500 158 Accumulated Depreciation-Equip. $7,200 201 Accounts Payable 4,000 208 Unearned Rent Revenue 2,100 311 Common Stock 22,800 320 Retained Earnings 25,800 332 Dividends 15,900 400 Service Revenue 63,500 429 Rent Revenue 7,000 711 Depreciation Expense 8,200 726 Salaries and Wages Expense 56,500 732 Utilities Expense 15,500 $132,400 $132,400