Pina Colada Company ended its fiscal year on July 31, 2022. The company's adjusted trial balance as of the end of its fiscal year is shown as follows. Pina Colada Company Adjusted Trial Balance July 31, 2022 No. Account Titles Debit Credit 101 Cash $8,700 112 Accounts Receivable 9,400 157 Equipment 16,000 158 Accumulated Depreciation-Equip. $8,000 201 Accounts Payable 4,700 208 Unearned Rent Revenue 1,500 311 Common Stock 19,400 320 Retained Earnings 27,200 332 Dividends 15,500 400 Service Revenue 63,000 429 Rent Revenue 6,000 711 Depreciation Expense 8,500 726 Salaries and Wages Expense 56,300 732 Utilities Expense 15,400 $129,800 $129,800