tatement Of Owner's Equity Provided below is a trial balance and income statement for Juanita's Delivery Service. Juanita's Delivery Service Trial Balance September 30, 20 -- ACCOUNT TITLE DEBIT BALANCE CREDIT BALANCE Cash 5,000 Accounts Receivable 3,000 Supplies 800 Prepaid Insurance 600 Delivery Equipment 8,000 Accounts Payable 2,000 Juanita Raye, Capital 10,000 Juanita Raye, Drawing 1,000 Delivery Fees 9,400 Wages Expense 2,100 Rent Expense 900 21,400 21,400