The adjusted trial balance for Cullumber Company is presented below. CULLUMBER COMPANY Adjusted Trial Balance August 31, 2021 Account Titles Debit Credit Cash $10,400 Accounts receivable 7,500 10,200 Equipment Accumulated depreciation-equipment $5,500 Accounts payable 2,700 Unearned revenue 900 S. Strong, capital 38,500 S. Strong, drawings 12,700 Service revenue 37,200 Rent revenue 5,900 Depreciation expense 2,700 Salaries expense 37,900 Utilities expense 9,300 $90,700 $90,700 Income Summary Clos. 49900 Clos. 43100 Clos. 6800 Bal. V 0 Service Revenue Clos. V 37200 Bal. V 37200 Bal. 0