Sheridan Company ended its fiscal year on July 31, 2020. The company's adjusted trial balance as of the end of its fiscal year is as follows. Sheridan Company Adjusted Trial Balance July 31, 2020 No. Account Titles 101 Cash 112 Accounts Receivable 157 Equipment Debit Credit $8,100 8,900 15,800 158 Accumulated Depreciation-Equip. $7,200 201 Accounts Payable 4,800 208 Unearned Rent Revenue 1,900 301 Owner's Capital 44,900 306 Owner's Drawings 16,400 400 Service Revenue 64,900 429 Rent Revenue 6,400 711 Depreciation Expense 9,200 726 Salaries and Wages Expense 56,600 732 Utilities Expense 15,100 $130,100 $130,100