No. Account Titles Debit Credit 101 Cash $8,250 112 Accounts Receivable 8,500 157 Equipment 15,900 158 Accumulated Depreciation-Equip. $7,700 201 Accounts Payable 4,050 208 Unearned Rent Revenue 1,500 311 Common Stock 18,800 320 Retained Earnings 26,000 332 Dividends 14,500 400 Service Revenue 63,500 429 Rent Revenue 6,500 711 Depreciation Expense 9,500 726 Salaries and Wages Expense 55,900 732 Utilities Expense 15.500 $128,050 $128,050 Retained Earnings No. 320 Date Explanation Ref Debit Credit Balance July 315 31 July 315 31 July 31 315 Income Summary No. 350 Date Explanation. Ref Debit Credit Balance July 315 31 July 315 31 July 315 31