Ivanhoe Company ended its fiscal year on July 31, 2020. The company's adjusted trial balance as of the end of its fiscal year is as follows. Ivanhoe Company Adjusted Trial Balance July 31, 2020 No. Account Titles Debit Credit 101 Cash $9,100 112 Accounts Receivable 9,500 157 Equipment 16,200 158 Accumulated Depreciation-Equip. $7,700 201 Accounts Payable 4,600 208 Unearned Rent Revenue 1,700 301 Owner's Capital 45,800 306 Owner's Drawings 15,900 400 Service Revenue 64,000 429 Rent Revenue 7,000 711 Depreciation Expense 9,000 726 Salaries and Wages Expense 56,600 732 Utilities Expense 14,500 $130,800 $130,800