Ayayai Company ended its fiscal year on July 31, 2019. The company's adjusted trial balance as of the end of its fiscal year is shown below. Ayayai Company Adjusted Trial Balance July 31, 2019 No. Account Titles Debit Credit 101 Cash $10,800 112 Accounts Receivable 8,800 157 Equipment 16,000 158 Accumulated Depreciation-Equip. $7,200 201 Accounts Payable 4,400 208 Unearned Rent Revenue 2,400 311 Common Stock 19,900 320 Retained Earnings 26,000 332 Dividends 16,300 400 Service Revenue 429 Rent Revenue 6,400 711 Depreciation Expense 7,600 726 Salaries and Wages Expense 55,800 732 Utilities Expense 15.100 $130,400 $130,400 64,100 Prepare the closing entries. (Credit account titles are automatically indented when amount is entered. Do not Indent manually Date Account Titles and Explanation Debit Credit July 31 (To dose revenue accounts) July 31 (To dose expense accounts) July 31 (To cose net income / (loss)) July 31 (To dose dividends)