Sheffield Company ended its fiscal year on July 31, 2019. The company's adjusted trial balance as of the end of its fiscal year is shown below. Sheffield Company Adjusted Trial Balance July 31, 2019 No. Account Titles 101 Cash Debit Credit $8,400 112 Accounts Receivable 8,500 157 Equipment 15,800 158 Accumulated Depreciation-Equip. $8,000 201 Accounts Payable 4,800 208 Unearned Rent Revenue 2,300 311 Common Stock 15,400 320 Retained Earnings 25,300 332 Dividends 16,200 400 Service Revenue 63,900 429 Rent Revenue 6,800 711 Depreciation Expense 7,100 726 Salaries and Wages Expense 56,000 732 Utilities Expense 14,500 $126,500 $126,500