On July $1,2023,$ Academic Learning Services entered its second month of operations. On July $31,2023,$ Breanne Allarie, the owner, finalized the company$$s records that showed the following items.

Accounts payable $ $3,050$

Accounts receivable $5,100$

Cash $4,700$

Computer equipment $5,300$

Furniture $4,900$

Breanne Allarie, capital, June $30,2023*19,800$

Office rent expense $5,600$

Owner$$s investments during July $20234,300$

Owner$$s withdrawals $4,100$

Supplies $2,520$

Textbook rental revenue $610$

Tutoring revenue $7,300$

Tutors$$ wages expense $1,850$

Utilities expense $990$

$*$Hint: The ending capital balance for one period is the beginning capital balance for the next period.

Prepare a July $31$ balance sheet for Academic Learning Services.