MOLINA COMPANY Adjusted Trial Balance July 31, 2021 \begin{tabular}{lrr} \hline Account Titles & \multicolumn{1}{c}{ Debits } & Credits \\ \hline Cash & $18,000 & \\ Accounts Receivable & 9,000 & \\ Equipment & 26,000 & $8,000 \\ Accumulated Depreciatio-Equip. & & 5,500 \\ Accounts Payable & 2,000 \\ Unearned Rent Revenue & 22,000 \\ Common Stock & & 27,500 \\ Retained Earnings & & \\ Dividends & 17,000 & 69,000 \\ Service Revenue & & 11,000 \\ Rent Revenue & 5,000 & \\ Depreciation Expense & 60,000 & \\ Salaries and Wages Expense & & \end{tabular} Molina made an error during year when they debited Utilities Expense for $2,000 instead of Equipment for a cash purchase of equipment. In addition, Molina failed to accrue $4,000 of Service Revenue. MOLINACOMPANY Income Statement For the Year Ended July 31, 2021 Revenues Service Revenue Rent Revenue Total Revenues 84000 Expenses Depreciation Expense $5000 Salaries and Wages Expense 60000 Utilities Expense 8000 Total Expenses 73000 Prepare a retained earnings statement for July 31. (List items that increase retained earnin