Below is an adjusted trial balance for Wyndham Whole Company for the month ended Aug. $31,2024.$

$\backslash$table$[[$Account Title,Debits,,Credits$],[$Cash$,$$$23,000,,],[$Accounts receivable,$25,000,,],[$Prepaid rent,$4,000,,],[$Inventory$,16,000,,],[$Interest receivable,$100,,],[$Notes receivable,$20,000,,],[$Equipment$,20,000,,],[$Accumulated depreciation,,$$,500],[$Accounts payable,,,$20,000],[$Deferred revenue,,,$750],[$Interest payable,,,$250],[$Notes payable,,,$30,000],[$Common stock,,,$50,000],[$Retained earnings,,,$0],[$Sales revenue,,,$40,000],[$Interest revenue,,,$100],[$Miscellaneous revenue,,,$1,250],[$Cost of goods sold,$22,000,,],[$Salaries expense,$7,000,,],[$Utilities expense,$2,000,,],[$Interest expense,$250,,],[$Depreciation expense,$500,,],[$Rent expense,$2,000,,],[$Dividends$,1,000,,],[$Totals$,$$$142,850,$$$,142,850]]$

Assume that Aug. $31$ is the company's fiscal year$-$end. Prepare the necessary closing entries and a post$-$closing trial balance.