Accounts from the adjusted trial balance at September 30, 2018, are listed in alphabetical order below for Ozaki Corp.: $200 97 97 Accounts payable Accounts receivable Accumulated depreciation-equipment Bank loan payable Cash Common shares Depreciation expense Dividends declared Equipment Fees earned Income tax expense $4,460 Income tax payable 8,600 Interest expense 740 Interest payable 7,800 Rent expense 3,250 Retained earnings 7,000 Salaries expense 740 Salaries payable 700 Supplies 15,040 Supplies expense 22,485 Unearned revenue 630 Utilities expense 1,500 2,405 13,500 870 1,235 485 510 790 Prepare the closing journal entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter o for the amounts.) Debit Credit Date Account Titles and Explanation Sept. 30 (To close revenue account) (To Close expense account) (To Close net income/loss)) (To clase dividends declared) Prepare a post-closing trial balance at September 30. OZAKI CORP. Post-Closing Trial Balance September 30, 2018 Debit Credit $ Totals