ABC Inc. ended its fiscal year on July 31, 2018. The company's adjusted trial balance at the end of fiscal years is as follows: 2. ABC Inc. Adjusted Trial Balance July 31, 2018 $9,840 8,780 15,900 Cash Accounts Receivable Equipment Accumulated depreciation-Equipment Accounts payable Unearned Rent Revenue Owners Capital Owners Drawings Service Revenue Rent revenue Depreciation Expense Salaries and Wages Expense Utilities Expense $7400 4,200 1,800 45,200 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-clos ly extracted at July 31, 2018. One of the broad categ accounts making up the post-closing trial balance is Capital, what are the other two broad categories of accounts? (5 pts)