Phoebe Company Adjusted Trial Balance July 31, 2020 No. 101 Cash 112 Accounts Receivable 157 Equipment 158 Accumulated Depreciation-Equip. Account Titles Debit Credit $9,840 8,780 15,900 $7,400 4,220 1,800 45,200 201 Accounts Payable 208 301 306 400 429 711 726 732 Unearned Rent Revenue Owner's Capital Owner's Drawings Service Revenue Rent Revenue Depreciation Expense Salaries and Wages Expense Utilities Expense 16,000 64,000 6,500 8,000 55,700 14,900 $129,120 $129,120 PHOEBE COMPANY Income Statement