Trial Balance July 31, 2023 Acct.No Account Title Debit Credit Equipment Building 101 Cash 106 128 Prepaid insurance 163 173 183 Land 201 Accounts payable 230 Unearned revenue 301 Dwight Turnbull, capital 302 401 623 Wages expense 645 Equipment rental expense 655 Advertising expense 684 Pet food expense Totals $ 22,200 Accounts receivable 10,800 11,700 17,400 184,000 128,000 $ 10,480 88,000 284,760 Dwight Turnbull, withdrawals Revenue 6,200 98,460 50,000 26,000 8,400 17,000 $481,700 $481,700 Required: Using the trial balance provided above, prepare an income statement and statement of changes in equity for the first year ended July 31, 2023, and a balance sheet at July 31, 2023.