2. ABC Inc ended its fiscal year on July 31, 2018. The company's adjusted trial balance at the end of fiscal years is as folows ABC Inc Adjusted Trial Balance uly 31, 2018 Cash Accounts Receivable 59840 8,780 15,900 7A00 Accounts payable Unearned Rent Revenue Owners Capital Owners Drawings Service Revenue Rent revenue Depreciation Expense Salaries and Wages Expense Utilities Expense 1800 16,000 64,000 6,500 8,000 55,700 14,900 129,120 129,120 TOTAL Instructions: 25pts 1. Prepare the closing entries. (12pts) 2. Post the Owners capital account and what is the ending balance? (8pts) 3. A post-closing trial is normally extracted at July 31, 2018. One of the broad categories of accounts making up the post-closing trial balance is Capital, what are the other two broad categories of accounts? (5 pts)