Worksheet (partial) For the Year Ended April 30, 2022 Adjusted Trial Balance Account Titles Dr. Cr. Cash 11,800 Accounts Receivable 7,900 Prepaid Insurance 2,300 Equipment 22,700 Accumulated Depreciation-Equip. Accounts Payable 4,900 10,620 Owner's Capital 29,320 Owner's Drawings 3,800 Service Revenue 16,000 Depreciation Expense 740 Insurance Expense 900 Salaries and Wages Expense 10,700 Totals 60,840 60,840