Exercise 4-8 (Part Level Submission) Roth Company ended its fiscal year on July 31, 2014. The company's adjusted trial balance as of the end of its fiscal year is as shown below. ROTH COMPANY Adjusted Trial Balance July 31, 2014 101 Cash 8,169 Accounts Receivable 8,10S 157 Equipment 16A02 167 Accumulated Depreciation Equip, s 5,539 201 2,689 Accounts payable 208 Unearned Rent Revenue 311 Stock 19,790 320 Retained Earnings 9,809 332 Dividends 11,974 404 Service Revenue 63,462 429 Rent Revenue Depreciation Expense 720 Salaries and Wages Expense 56,151 732 Utilities Expense 15A84