On July 1, 2023, Academic Learning Services entered its second month of operations. On July 31, 2023, Breanne Allarie, the owner, finalized the company's records that showed the following items. Accounts payable $ 3, 450 Accounts receivable 5,900 Cash 5, 500 Computer equipment 6, 100 Furniture 5, 700 Breanne Allarie, capital, June 30, 2023* 23, 000 office rent expense 6, 400 Owner's investments during July 2023 5, 100 Owner's withdrawals 4, 900 Supplies 2, 840 Textbook rental revenue 690 Tutoring revenue 8 , 100 Tutors' wages expense 1, 930 Utilities expense 1, 070 *Hint: The ending capital balance for one period is the beginning capital balance for the next period. Prepare a July 31 balance sheet for Academic Learning Services