Apachi Company ended its fiscal year on July 31, 2010. The company's adjusted trial balance as of the end of its fiscal year is as shown below. APACHI COMPANY Adjusted Trial Balance July 31, 2010 No. Account Titles Debits Credits 101 Cash $14,840 112 Accounts Receivable 8,780 157 Equipment 15,900 167 Accumulated Depreciation $7,400 201 Accounts Payable 4,220 208 Unearned Rent Revenue 1,800 301 B. J. Apachi, Capital 45,200 306 B. J. Apachi, Drawing 16,000 404 Commission Revenue 65,000 429 Rent Revenue 6,500 711 Depreciation Expense 4,000 720 Salaries Expense 55,700 732 Utilities Expense 14,900 $130,120 $130,120 Instructions (a) Prepare the closing entries. (b) Post to B.J. Apachi, Capital and No. 350 Income Summary accounts. (c) Prepare a post-closing trial balance at July 31