The June 30, 2020, unadjusted trial balance for Trenton Consulting after its first year of operations follows:

Trenton Consulting Unadjusted Trial Balance June 30, 2020
	Unadjusted Trial Balance
Account		Debit			Credit
Cash	$	730
Accounts receivable		3,150
Prepaid rent		3,960
Equipment		9,100
Accounts payable				$	1,780
Toni Trenton, capital					27,750
Toni Trenton, withdrawals		7,380
Consulting revenue					30,700
Wages expense		25,420
Insurance expense		1,670
Rent expense		8,820
Totals	$	60,230		$	60,230

Additional information:

1. Annual depreciation on the equipment is $1,750.
2. The balance in the Prepaid Rent account is for six months of rent commencing March 1, 2020.
3. Unpaid and unrecorded wages at June 30 totalled $3,700.
4. Accrued revenues at June 30 totalled $4,600.

Required: 1. - 3. Use the above information to complete the work sheet.

4. Calculate the balance in the capital account as it would appear on the June 30, 2020, balance sheet.