Blossom Company ended its fiscal year on July 31, 2022. The company's adjusted trial balance as of the end of its fiscal year is as follows. Blossom Company Adjusted Trial Balance July 31, 2022 No. Account Titles Debit Credit 101 Cash $10,800 112 Accounts Receivable 9,200 157 Equipment 16,000 158 Accumulated Depreciation-Equip. $7,800 201 Accounts Payable 4,500 208 Unearned Rent Revenue 1,800 301 Owner's Capital 45,000 306 Owner's Drawings 15,700 400 Service Revenue 63,800 429 Rent Revenue 6,600 711 Depreciation Expense 7,000 726 Salaries and Wages Expense 56,000 732 Utilities Expense 14.800 $129.500 $129,500 Prepare the closing entries. (Credit account titles are automatically indented when 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.) Date Account Titles and Explanation July 31 July 31 (To close revenue accounts) July (To close expense accounts) 31 July (To close net income/(loss)) 31 (To close drawings) Debit Credit Post to Owner's Capital and Income Summary accounts. (Post entries in the order of journal entries presented in the previous part Enter negative amounts using either a negative sign preceding the number eg-45 or parentheses eg. (45)) Date Explanation July 31 July 31 July 31 Date Explanation July 31 July 31 July 31 Owner's Capital Debit Credit No. Balance Income Summary No. Debit Credit Balance Prepare a post-closing trial balance at July 31. BLOSSOM COMPANY Post-Closing Trial Balance Totals Debit Credit