Sunland Company Adjusted Trial Balance July 31, 2022 No. Account Titles Debit Credit 101 Cash $ 9,300 112 Accounts Receivable 8.900 157 Equipment 16,100 158 Accumulated Depreciation-Equip. $ 7,200 201 Accounts Payable 4,100 208 Unearned Rent Revenue 1,600 301 Owner's Capital 46,200 306 Owner's Drawings 16,400 400 Service Revenue 63,800 429 Rent Revenue 6,700 711 Depreciation Expense 7,500 726 Salaries and Wages Expense 56,400 732 Utilities Expense 15,000 $ 129,600 $ 129,600 Post to Owner's Capital and Income Summary accounts. (Post entries in the order of journal entries presented in the previous part. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Owner's Capital No. 301 Date Explanation Debit Credit Balance July 31 Balance July 31 Close Drawings July 31 Close Net Income/Loss Income Summary No. 350 Date Explanation Debit Credit Balance July 31 Balance July 31 Close Revenues July 31 Close Expenses