The adjusted trial balance for Carla Vista Company is presented below.

CARLA VISTA COMPANY Adjusted Trial Balance August 31, 2021
Account Titles	Debit		Credit
Cash	$10,700
Accounts receivable	7,200
Equipment	11,000
Accumulated depreciationequipment			$4,800
Accounts payable			4,100
Unearned revenue			1,500
S. Strong, capital			38,400
S. Strong, drawings	12,000
Service revenue			36,700
Rent revenue			7,200
Depreciation expense	3,200
Salaries expense	37,400
Utilities expense	11,200
	$92,700		$92,700

Income Summary S. Strong, Capital 18500 S. Strong, Drawings 12000 12000 0 Service Revenue 36700 36700 0 Rent Revenue 7200 7200 Depreciation Expense 3200 3200 Salaries Expense 37400 37400 Utilities Expense 11200 11200 eTextbook and Media