Adjusted Trial Balance August 31, 2021
Account Titles	Debit		Credit
Cash	$10,300
Accounts receivable	5,600
Equipment	10,700
Accumulated depreciationequipment			$4,500
Accounts payable			3,800
Unearned revenue			1,200
S. Strong, capital			37,100
S. Strong, drawings	12,100
Service revenue			36,600
Rent revenue			5,900
Depreciation expense	3,000
Salaries expense	37,200
Utilities expense	10,200
	$89,100		$89,100

Prepare the closing entries and prepare T accounts. Prepare a post-closing trial balance at August 31, 2021