Exercise 4-8 (Part Level Submission) Okabe Company ended its fiscal year on July 31, 2017. The company's adjusted trial balance as of the end of its fiscal year is shown below. OKABE COMPANY Adjusted Trial Balance July 31, 2017 Account Titles 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 Debit Credit $8,200 9,400 16,100 $7,400 4,500 1,500 44,600 15,800 64,700 6,800 9,300 55,800 14,900 $129,500 $129,500