No. Credit 101 112 157 158 201 Ivanhoe Company Adjusted Trial Balance July 31, 2020 Account Titles Debit Cash $10.100 Accounts Receivable 8.800 Equipment 16.100 Accumulated Depreciation-Equip. Accounts Payable Unearned Rent Revenue Owner's Capital Owner's Drawings 15,800 Service Revenue Rent Revenue Depreciation Expense 7.600 Salaries and Wages Expense 56.200 Utilities Expense 15,400 5130,000 $7,100 4,100 1,900 45,300 208 301 306 400 429 711 726 732 65.000 6.600 $130.000 Date Account Titles and Explanation Debit Credit July 31 (To close revenue accounts) July 31 (To dose expense accounts) July 31 (To cose expense accounts) July 31 (To close net income / (loss)) July 31 (To close drawings)