Sheffield Company Adjusted Trial Balance July 31, 2022 No. Account Titles Debit Credit 101 Cash $10,100 112 Accounts Receivable 8,500 157 Equipment 16,500 158 Accumulated Depreciation-Equip. $7,700 201 Accounts Payable 4,100 208 Unearned Rent Revenue 2,400 311 Common Stock 16,000 320 Retained Earnings 29,400 332 Dividends 16,000 400 Service Revenue 64,500 429 Rent Revenue 6,000 711 Depreciation Expense 8,500 726 Salaries and Wages Expense 56,000 732 Utilities Expense 14,500 $130,100 $130,100 (a1)