Cullumber Company Adjusted Trial Balance July 31, 2020 No. 101 Cash 112 Accounts Receivable 157 Equipment 158 Accumulated Depreciation-Equip. 201 Accounts Payable 208 Unearned Rent Revenue 301 Owner's Capital 306 Owner's Drawings 400 Service Revenue 429 Rent Revenue 711 Depreciation Expense 726 Salaries and Wages Expense 732 Utilities Expense Account Titles Debit Credit $10,100 8,800 16,500 $7,800 5,000 2,500 44,100 15,700 64,200 6,500 7,500 56,200 15,300 $130,100 $130,100 Prepare an owner's equity statement for the year. Cullumber did not make any capit CULLUMBER COMPANY Owner's Equity Statement For the Year Ended July 31, 2020 Owner's Capital, August 1, 2019 Less Drawings Net Income / (Loss) Owner's Capital, July 31, 2020