Bridgeport 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. Bridgeport Company Adjusted Trial Balance July 31, 2019 No. Account Titles Debit Credit 101 Cash $9,650 112 Accounts Receivable 8,500 157 Equipment 16,400 158 Accumulated Depreciation-Equip. $7,300 201 Accounts Payable 4,150 208 Unearned Rent Revenue 2,200 311 Common Stock 19,100 320 Retained Earnings 25,500 332 15,500 64,000 400 429 Dividends Service Revenue Rent Revenue Depreciation Expense 6,500 711 7,000 726 Salaries and Wages Expense 56,700 732 Utilities Expense 15,000 $ 128,750 $128,750 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 close revenue accounts) July 31 (To close expense accounts) July 31 (To close net income / (loss)) July 31 (To close dividends)