Feline Pet Care Trial Balance July 31, 2023 Acct. No Account Title Debit Credit 101 Cash $ 22,500 106 Accounts receivable 11,100 128 Prepaid insurance 12,000 163 Equipment 17,700 173 Building 187,000 183 Land 131,000 201 Accounts payable $ 11,340 230 Unearned revenue 89,500 301. Dwight Turnbull, capital 287,760 302. Dwight Turnbull, withdrawals 4,500 401 Revenue 105,200 623 Wages expense 53,000 645 Equipment rental expense 29,000 655 Advertising expense 8,700 684 Pet food expense 17,300 Totals $493,800 $493,800 Required: Using the trial balance provided above, prepare an income statement and statement of changes in equity for the first year ended July 31, 2023, and a balance sheet at July 31, 2023