Oriole Company ended its fiscal year on July 31, 2022. The company's adjusted trial balance as of the end of its fiscal year is as follows. Oriole Company Adjusted Trial Balance July 31, 2022 No. Account Titles Debit Credit 101 Cash $9,000 112 Accounts Receivable 8,900 157 Equipment 16,000 158 $7,900 Accumulated Depreciation-Equip. Accounts Payable 201 4,500 208 Unearned Rent Revenue 1,900 301 Owner's Capital 44,700 306 Owner's Drawings 16,000 400 Service Revenue 63,100 429 Rent Revenue 6,300 711 7,400 Depreciation Expense Salaries and Wages Expense 726 55,900 732 Utilities Expense 15,200 $ 128,400 $128,400 Date Account Titles and Explanation Debit Credit July 31 Service Revenue Rent Revenue Income Summary (To close revenue accounts) July 31 Income Summary Depreciation Expense Salaries and Wages Expense Utilities Expense (To close expense accounts) July 31 Owner's Capital Income Summary (To close net income / (loss)) July 31 Owner's Capital Owner's Drawings (To close drawings)