Sheridan Company Adjusted Trial Balance July 31, 2022 No. Account Titles Debit Credit 101 Cash $8,800 112 Accounts Receivable 9,100 157 Equipment 15,700 158 Accumulated Depreciation-Equipment $7,800 201 Accounts Payable 4,700 301 Owner's Capital 50,400 306 Owner's Drawings 15,600 400 Service Revenue 64,900 711 Depreciation Expense 7,300 726 Salaries and Wages Expense 56,500 732 Utilities Expense 14,800 $127,800 $127,800