Crane Company ended its fiscal year on July 31, 2020. The company's adjusted trial balance as of the end of its fiscal year is as follows. Crane Company Adjusted Trial Balance July 31, 2020 No. Account Titles Debit Credit 101 Cash $8,700 112 Accounts Receivable 9.200 157 Equipment 15,500 158 Accumulated Depreciation-Equip. $8,000 201 Accounts Payable 4,100 208 Unearned Rent Revenue 1,500 301 Owner's Capital 45,400 306 Owner's Drawings 16,300 400 Service Revenue 64,000 429 Rent Revenue 6,400 711 Depreciation Expense 8,700 726 Salaries and Wages Expense 56,100 732 Utilities Expense 14,900 $129,400 $129,400