1 pcs The accounts in the ledger of Overnite Delivery Service contain the following balances on July 31, 2017. Accounts Receivable $7,642. Prepaid Insurance $1,968. Accounts Payable $8,396. Maintenance and Repairs Expense $961. Cash $ ? Service Revenue $10,610. Equipment $49,360. Owner's Drawings $700. Gasoline Expense $758. Owner's Capital $42,000. Utilities Expense $523. Salaries and Wages Expense $4,428. Notes Payable $17,000. Salaries and Wages Payable $815. Prepare a trial balance with the accounts arranged as illustrated in the chapter and fill in the missing amount for Cash. Selected accounts for Tamora's Salon are presented below. All June 30, postings are from closing entries. Salaries and Wages Expense Service Revenue Owner's Capital 6/10 3,200 6/30 8,800 6/30 18,100 6/15 9,700 6/30 2,100 6/1 12,000 6/28 5,600 6/24 8,400 6/30 5,000 Bal. 14,900 Supplies Expense Rent Expense Owner's Drawings 6/12 600 6/30 1,300 6/1 3,000 6/30 3,000 6/13 1,000 6/30 2,100 6/24 700 6/25 1,100 (a) Prepare the closing entries that were made