Sandhill 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. Sandhill Company Adjusted Trial Balance July 31, 2022 No. Account Titles 101 Cash 112 Accounts Receivable 157 Equipment Debit Credit $10,600 8,700 16,500 158 Accumulated Depreciation-Equip. $7.400 201 Accounts Payable 4,600 208 Unearned Rent Revenue 1,900 301 Owner's Capital 46,300 306 Owner's Drawings 15,600 400 Service Revenue 64,600 429 Rent Revenue 6,000 711 Depreciation Expense 8,800 726 Salaries and Wages Expense 55,700 732 Utilities Expense 14,900 $130,800 $130,800