The trial balance for Game Time on July 31 is as follows:

Game Time
Trial Balance
July 31, 20--
Account Name	Debit	Credit
Cash	14,721
Supplies	257
Prepaid Insurance	1,295
Equipment	17,642
Accumulated Depreciation, Equipment		2,287
Repair Equipment	1,265
Accumulated Depreciation, Repair Equipment		880
Accounts Payable		942
B. Ryan, Capital		23,871
B. Ryan, Drawing	2,000
Game Fees		7,954
Concession Fees		3,752
Wages Expense	1,068
Rent Expense	980
Utilities Expense	246
Repair Expense	180
Miscellaneous Expense	32
	39,686	39,686

Data for month-end adjustments are as follows:

1. Expired or used-up insurance, $480.
2. Depreciation expense on equipment, $850.
3. Depreciation expense on repair equipment, $120.
4. Wages accrued or earned since the last payday, $525 (owed and to be paid on the next payday).
5. Supplies used, $70.

Prepare a balance sheet.

Game Time
Balance Sheet
July 31, 20--
Assets
Cash		$
Supplies
Prepaid Insurance
Equipment	$
Less Accumulated Depreciation
Repair Equipment	$
Less Accumulated Depreciation
Total Assets		$
Liabilities
Accounts Payable	$
Wages Payable
Total Liabilities		$
Owner's Equity
B. Ryan, Capital
Total Liabilities and Owner's Equity		$

Prepare a statement of owner's equity. Assume that no additional investments were made during July. If an amount is zero, enter "0".

Game Time
Statement of Owner's Equity
For Month Ended July 31, 20--
B. Ryan, Capital, July 1, 20--		$
Investments during July	$
Net Income for July
Subtotal	$
Less Withdrawals for July
Increase in Capital
B. Ryan, Capital, July 31, 20--		$