on july$12023$ academic learning services entered its second month of operations. on july $312023$ breanne allarie the owner finalized the companys records that showed the following items. account payble$2800$$ account recevible$4600$ cash $4200$ computer equipment $4800$ furniture $4800$ breanne allarie capital june $30202317800$ office rent expense $5100$ owners investments during july $20233800$ owners withdrawls $3600$ supplies$2320$ textbook rental revenues $560$ tutorial revenue $6800$ tutors wage expense $1800$ utilities expense $940$ academic learning balance sheet