Credit Feline Pet Care Trial Balance July 31, 2017 Acct.No Account Title Debit 101 Cash $ 23,200 106 Accounts receivable 11,800 128 Prepaid insurance 12,700 163 Equipment 18,400 173 Building 194,000 183 Land 138,000 201 Accounts payable 230 Unearned revenue 301 Betty Lark, capital 302 Betty Lark, withdrawals 4,400 401 Revenue 623 Wages expense 60,000 645 Equipment rental expense 36.000 655 Advertising expense 9,400 684 Pet food expense 18.000 $ 15,740 93,000 294,760 122,400 Totals $ 525,900 $ 525.900 Credit Feline Pet Care Trial Balance July 31, 2017 Acct.No Account Title Debit 101 Cash $ 23,200 106 Accounts receivable 11,800 128 Prepaid insurance 12,700 163 Equipment 18,400 173 Building 194,000 183 Land 138,000 201 Accounts payable 230 Unearned revenue 301 Betty Lark, capital 302 Betty Lark, withdrawals 4,400 401 Revenue 623 Wages expense 60,000 645 Equipment rental expense 36.000 655 Advertising expense 9,400 684 Pet food expense 18.000 $ 15,740 93,000 294,760 122,400 Totals $ 525,900 $ 525.900