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	$	580
Accounts receivable		2,400
Prepaid rent		3,060
Equipment		7,600
Accounts payable				$	1,630
Toni Trenton, capital					21,450
Toni Trenton, withdrawals		5,880
Consulting revenue					29,200
Wages expense		23,920
Insurance expense		1,520
Rent expense		7,320
Totals	$	52,280		$	52,280

Additional information:

1. Annual depreciation on the equipment is $1,000.
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 $2,200.
4. Accrued revenues at June 30 totalled $3,100.

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.