Grouper Company Adjusted Trial Balance July 31, 2022 No. Account Titles Debit Credit 101 Cash $10,700 112 Accounts Receivable 9,300 157 Equipment 16,500 158 Accumulated Depreciation-Equip. $7,700 201 Accounts Payable 4,900 208 Unearned Rent Revenue 1,500 311 Common Stock 19,400 320 Retained Earnings 25,400 332 Dividends 15,500 400 Service Revenue 65,000 429 Rent Revenue 7,000 711 Depreciation Expense 8,000 726 Salaries and Wages Expense 56,100 732 Utilities Expense 14,800 $130,900 $130,900