Bramble Company ended its fiscal year on July 31, 2019. The companys adjusted trial balance as of the end of its fiscal year is shown below.

Exercise 4-08 a-c (Video) Blue Spruce 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. Blue Spruce Company Adjusted Trial Balance July 31, 2019 Account Titles No. Credit 101 Cash Debit $10,300 9,500 16,500 112 157 158 201 208 311 320 332 400 429 711 726 732 Accounts Receivable Equipment Accumulated Depreciation-Equip. Accounts Payable Unearned Rent Revenue Common Stock Retained Earnings Dividends Service Revenue Rent Revenue Depreciation Expense Salaries and Wages Expense Utilities Expense $7,200 4,000 2,100 22,800 25,800 15,900 63,500 7,000 8,200 56,500 15,500 $132,400 $132,400 Date Account Titles and Explanation Debit Credit July 31 (To close revenue accounts) July 31 (To close expense accounts) July 31 (To close net income / (loss)) July 31 (To close dividends)