A list of accounts and their balances of O’Neill’s Psychological Services, at its year end July 31, 2021, is presented below:Supplies $850Unearned Revenue 1,090Supplies Expense 5,915Cash 6,580Accounts Receivable 7,310Accounts Payable 9,400Rent Expense 10,820Notes Payable 22,250Salaries Expense 45,250T. O’Neill, Drawings 57,450Equipment 59,400T. O’Neill, Capital 65,200Service Revenue 95,635