No. 101 112 157 201 208 Equipment 158 Accumulated Depreciation-Equip. Accounts Payable 301 306 400 429 711 726 Cash 732 Adjusted Trial Balance July 31, 2022 Account Titles Accounts Receivable Unearned Rent Revenue Owner's Capital Owner's Drawings Service Revenue Rent Revenue Depreciation Expense Salaries and Wages Expense Utilities Expense Debit $11,000 8,700 16,500 15,600 7,300 56,700 15,000 Credit $7,600 4,200 2,300 45,600 64,500 6,600 $130,800 $130,800

\begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{\begin{tabular}{c} Adjusted Trial Balance \\ July 31,2022 \end{tabular}} \\ \hline No. & Account Titles & Debit & Credit \\ \hline 101 & Cash & $11,000 & \\ \hline 112 & Accounts Receivable & 8,700 & \\ \hline 157 & Equipment & 16,500 & \\ \hline 158 & Accumulated Depreciation-Equip. & & $7,600 \\ \hline 201 & Accounts Payable & & 4,200 \\ \hline 208 & Unearned Rent Revenue & & 2,300 \\ \hline 301 & Owner's Capital & & 45,600 \\ \hline 306 & Owner's Drawings & 15.600 & \\ \hline 400 & Service Revenue & & 64,500 \\ \hline 429 & Rent Revenue & & 6,600 \\ \hline 711 & Depreciation Expense & 7,300 & \\ \hline 726 & Salaries and Wages Expense & 56,700 & \\ \hline 732 & Utilities Expense & 15,000 & \\ \hline & & $130,800 & $130,800 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{\begin{tabular}{c} Adjusted Trial Balance \\ July 31,2022 \end{tabular}} \\ \hline No. & Account Titles & Debit & Credit \\ \hline 101 & Cash & $11,000 & \\ \hline 112 & Accounts Receivable & 8,700 & \\ \hline 157 & Equipment & 16,500 & \\ \hline 158 & Accumulated Depreciation-Equip. & & $7,600 \\ \hline 201 & Accounts Payable & & 4,200 \\ \hline 208 & Unearned Rent Revenue & & 2,300 \\ \hline 301 & Owner's Capital & & 45,600 \\ \hline 306 & Owner's Drawings & 15.600 & \\ \hline 400 & Service Revenue & & 64,500 \\ \hline 429 & Rent Revenue & & 6,600 \\ \hline 711 & Depreciation Expense & 7,300 & \\ \hline 726 & Salaries and Wages Expense & 56,700 & \\ \hline 732 & Utilities Expense & 15,000 & \\ \hline & & $130,800 & $130,800 \\ \hline \end{tabular}