Huang Automotive Adjusted Trial Balance July 31, 2020 No. Account Titles Debit Credit 101 Cash NT$9,840 112 Accounts Receivable 8,780 157 Equipment 15,900 158 Accumulated Depreciation-Equip. NT$7,400 201 Accounts Payable 4,220 208 Unearned Rent Revenue 1,800 311 Share Capital-Ordinary 20,000 320 Retained Earnings 25,200 332 Dividends 16,000 400 Service Revenue 64,000 429 Rent Revenue 6,500 711 Depreciation Expense 8,000 726 Salaries and Wages Expense 55,700 732 Utilities Expense 14,900 NT$129,120 NT$129,120